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EN
At a time when there is still the effects of the global economic crisis, many companies on the brink of bankruptcy. Many businesses deferred fulfillment of its obligations, paying bills and working on the debt. The emergence of insolvency raises additional cost (penalty payment to suppliers, increased interest on loans outstanding in the period and others), reducing corporate income, resulting from increased costs associated with overcoming the subsequent insolvency (obtaining additional financial resources), or. forced liquidation of the company. It also finds many businesses and entrepreneurs, who does not remit contributions for its employees do not pay them their wages and other demands. Progressive business indebtedness may result in failure of the company. Every employer must pay, however, guarantee insurance in the event of insolvency. Therefore, the employee is protected from the condition that the employer failed to pay him for his work when it becomes insolvent, so when it comes to disposing of the company. This includes not only employees working in Slovakia, but also in all European Union Member States. They are obliged to comply with the directives issued by the European Union to regulate all matters relating to employer insolvency.
EN
The emergence and development of mediation occurred in different historical periods, in different geographical areas and various categories of social practice. It also used in various forms, which are more or less approaching today's understanding of mediation. Mediation as an approach, the idea of conflict resolution by a third, independent party there for several centuries, as adversarial way. Go for mediation in the history of ideas, is to go back through many centuries, until the beginning of mankind.
EN
Firms are known for their effort to achieve maximum profit which is demonstrated in the thinking of their owners. One of the areas that can help to achieve this aim is international tax planning. The Slovak Republic has implemented tax standards in accordance with the standards of the European Union and OECD. That is why the entrepreneurs wanting to avoid their tax and to reduce their costs are forced to look for other solutions. Companies are established and transferred to countries with minimum tax rate and the high level of secrecy. The problem could be the perception of tax havens as something that is not desirable or even legal.
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EN
Transfer of the undertaking is now an important issue for all European Union Member States, which shows the current status of work already completed transfers, as well as experts forecast the future. The part of the transferors, is primarily an attempt to maintain certain company‘s market position but also to preserve jobs as the transfer does not pass to the purchaser only the material part of the business, but also intangible personal folders and business, which consists of employees. In order to avoid collective redundancies due to the transfer of the business and whether by the transferor or the transferee and also provide some job security of employees, European Union has adopted several directives regarding this issue. These guidelines subsequently implemented by the EU Member States into their national laws. Similarly, the Slovak Republic in the Labour Code.
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