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Daňové a účetní aspekty fúze splynutím a sloučením u obchodních korporací
Vaculík, Jan
This thesis deals with jurist, accounting, economic and especially tax aspect in problematic of merger. It resumes the facts, that each company being acquired and acquiring company in planning of merger must go through. In the next part of the thesis is a determining day, creation of the asset provision, utilization of tax loss and the payments of value added tax.

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