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Přeshraniční fúze kapitálových společností
Vojtková, Aneta
This diploma thesis is focused on the issue of cross-border mergers of capital companies. The first part deals with the Czech legal framework with respect to its accounting and tax aspects. The next part demonstrates an example of cross-border merger by acquisition of Czech and Slovak joint stock companies. This part describes the obligations of the companies. Based on this model example, recommendations are provided and suggestions are offered for enterprises that intend to carrying out of cross-border mergers. At the end there is a methodology of cross-border mergers.
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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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Daňové a účetní aspekty fúzí obchodních korporací
Hošková, Ivana
This diploma thesis deals with accounting and tax solutions business mergers. The aim of the thesis is to compare Czech accounting legislation and International Financial Reporting Standards in the areas of mergers. The thesis deals with legal and tax aspects of menger. This thesis is divided into several chapters. The chapters deal with the legal framework of mergers in the Czech Republic, accounting and tax implications of mergers and comparison of the Czech accounting legislation and IFRS.
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Účetní a daňové dopady přeshraničních fúzí kapitálových společností
Pávková, Helena
This thesis focuses on the issue of cross - border mergers of capital companies. The first part provides the insight into the Czech legal framework with respect to its commercial, accounting and tax aspects. The next part demonstrates an example of cross - border merger by acquisition with the Slovak public limited company transferring to Czech public limited company. Based on this example, recommendations are provided and suggestions are offered for successful carrying out of cross - border mergers in general.
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