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Mergers of Companies for Tax Purposes
Janíková, Veronika ; Vondrák, Jan (referee) ; Polák, Michal (advisor)
Bachelor thesis focuses on the transformation of companies, namely the merger of parent and subsidiary companies. The parent company has a joint-stock company legislation and subsidiary companies with limited liability. Subsidiary on the effective date of the merger expires. The work is set out specific terms of the merger, which is further described. Included are all belongings mergers that preceded the merger, how the merger is going and how and when it was passed.
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Merger of Daughter Companies
Krýsa, Pavel ; Kružík, Milan (referee) ; Musilová, Helena (advisor)
This work deals with mergers of commertial companys in largers economic units. Chapters are systematicly organized and provide the reader with overview of the development, relevant issues and execution of mergers of commercial companies. The work shows styles of merger execution, company´s motives for merger and finally also legal regulations connected with this proccess. Other sections of this work show analyses of companies, which have undergone a merger. You can see characteristics of these organisations and compare their merger execution plans and detailed schedule for different stages of the merge project.
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The comparative analysis of mergers realized in the Czech Republic in 2015
Liška, Tomáš ; Skálová, Jana (advisor) ; Pěsna, Lukáš (referee)
The diploma thesis deals with mergers. The main target of this thesis is to carry out the analysis of mergers undertaken during year 2015 in the Czech Republic. The introductory part of the thesis describes the basic theoretical aspects of mergers, including statutory regulation, forms of mergers and motivates to the use of mergers. The big attention is dedicated to the debt push-down. Debt push-down enables the operating income and the interest expense on the acquisition loan to meet at the level of one entity and meet conditions for the tax deductibility of the interests. The main core of the thesis is the analysis of mergers undertaken during year 2015 in the Czech Republic. The last part of the thesis compares the mergers realized in the Czech Republic during the period from 2010-2015.
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Právní a daňové aspekty fúzí společností s ručením omezeným
Laryšová, Karin
This diploma thesis is focused on transformations of companies, specifically on mergers and their law, tax and accounting aspects. In first part of the thesis are described transformations, motives, types of mergers and the merger process. In next part two mergers are analyzed. Subsequently is created the model situation and are formulated suggestions and recommendations, which could help management of companies, which are about to undergo the merger process.
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Fúze kapitálových společností
Schäfferová, Veronika
The topic of this thesis is "Merger of capital companies". The entire work is based on the content of the Act No. 125/2008 Coll., which deals with the transformation of commercial companies and cooperatives. It is focused on the characteristics of the merger, the terms related to it, motives for the merger and historical develop-ment. The practical part deals with the solution of a merger on real companies and the subsequent evaluation of the impact of the merger on these businesses.
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Fúze akciových společností
Kselíková, Martina
This thesis deals with the issue of mergers of public limited companies. The aim is to determine the benefits and risks of mergers of public limited liability companies compared with other forms of transformation of commercial companies and cooperatives. A merger, as a form of transformation, is among a group of business combination transactions. This is a process in which one legal entity ceases to exist and its assets and liabilities transferred to the acquiring company. The work is systematically divided into individual chapters to provide readers with a comprehensive look at the issue of mergers of public limited companies. The first part defines basic concepts, describes the different types and forms of transformation of society. There is also a characteristic of the process of merger of public limited liability company with its economic and legal aspects. Results sections focuses on practical solutions to the problems analyzed, including the processing of the project for the merger of the companies involved and determine potential benefits and risks of this transformation.
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Cross-border mergers in European law
Horáková, Lucie ; Moravec, Tomáš (advisor) ; Kopecký, Ivan (referee)
The task of my thesis was to introduce the process of cross-border mergers in European Union law. The aim of the thesis was to provide an overview of how cross-border mergers work and to bring to potential readers a view on the issue of cross-border mergers according to European legislation. The work is primarily devoted to analysis of the European Parliament and Council No. 2005/56/EC, which is one of the cornerstones for this issue.
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Legal Impacts of Mergers of Joint-stock Companies
Večeřová, Stanislava ; Kříž, Radim (advisor) ; Kotoučová, Jiřina (referee)
The aim of this diploma thesis is to analyze various legal aspects related to mergers of public limited liability companies. The thesis begins with a summary of relevant legislation from Czech and European jurisdiction regulating domestic and cross-border mergers. It continues with the procedure of merger and the overview of necessary documentation and requirements. Broad part of the work is related to the impact on diverse areas, such as the impact on shareholders, employees or bookkeeping. The system of merger control is defined within the scope of the chapter dealing with effects on competition law. The legal aspects are illustrated on a practical case in the end of the thesis.
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