Spin-off as a Form of Transformations of Companies

The thesis deals with the problems of transformations of companies, especially with spin-offs. Its main aim is to monitor whole process of spin-off from legal, accounting and tax point of view and to highlight some of the most important interpretative issues. To fulfil above mentioned aim, the thesis firstly defines transformations of companies from general perspective. In following parts, the thesis concerns only with spin-off using viewpoints of commercial, accounting, tax and other regulation. This is finally followed by real case of spin-off of private limited liability company