Právní a daňové aspekty franchisingové společnosti

Abstract

In this thesis titled Legal and tax aspects of the franchise company is solved way of doing business throught franchising with application to a specific franchise system of SUBWAY® fast food restaurants. There are informations about the process of establishing franchise network, the terms of the franchise contract, or, for example, the advantages and disadvantages that accrue to parties that represent the franchisor and franchisee. The goal is optimization possible tax obligations of companies operating selected unit of this global network in the Czech Republic with a focus on value added tax and income tax.