National Repository of Grey Literature 8 records found  Search took 0.00 seconds. 
Tax and Legal Implications of Cross-Border Mergers of Companies
Mikulová, Monika ; Vonková, Soňa (referee) ; Kopřiva, Jan (advisor)
This master thesis deals with the characteristics of cross-border mergers, particularly from a legal and tax perspective. The first part defines the basic concepts and legislation, which is related to the cross-border mergers. The second part deals with the analysis of cross-border mergers, in which participated Czech companies. The third part treats the selected states in terms of tax systems. From analyzed states is chosen the most profitable tax system for Czech companies considering cross-border merger.
Comparative analysis of possibilities for mergers in the European Union and the Russian Federation – legal and accounting aspects
Loginova, Polina ; Skálová, Jana (advisor) ; Vomáčková, Hana (referee)
Diploma thesis deals with analysis of legal and accounting requirements for mergers in Russia and comparison of conditions on M&A markets of Russia and the European Union. After description of essentials of M&A theory in the first part of the thesis the description of European and Russian regulations of mergers is performed. The final part of the thesis is devoted to the analysis of an example of the merger implemented in Russia.
Tax and Legal Implications of Cross-Border Mergers of Companies
Mikulová, Monika ; Vonková, Soňa (referee) ; Kopřiva, Jan (advisor)
This master thesis deals with the characteristics of cross-border mergers, particularly from a legal and tax perspective. The first part defines the basic concepts and legislation, which is related to the cross-border mergers. The second part deals with the analysis of cross-border mergers, in which participated Czech companies. The third part treats the selected states in terms of tax systems. From analyzed states is chosen the most profitable tax system for Czech companies considering cross-border merger.
cross-border mergers
Janušová, Vlasta ; Skálová, Jana (advisor) ; Dolanská, Darina (referee)
The aim of the cross-border mergers thesis is to analyze cross-border mergers involving companies from the Czech Republic in years 2008-2015. First part is theoretical and is dedicated to legal, accounting and taxation regultion of cross-border mergers in the Czech Republic. Second part is devoted to the analysis of cross-border mergers in years 2008-2015, in more details to years 2014 and 2015. At the end, there is a practical example of Czech -Slovak merger.
Due Diligence in the Field of Mergers and Acquisitions
Dendisová, Zuzana ; Moravec, Tomáš (advisor) ; Čadílek, Jan (referee)
Diploma thesis "Due Diligence in the Field of Mergers and Acquisitions" analyses due diligence in perspective of Czech legal practice and clarifies the due diligence concept during M&A transactions. The first chapter is an introduction to due diligence . The second chapter is dedicated to international mergers and acquisitions. The third chapter explains due diligence in practice and the fourth chapter analyses benefits and risks of M&A.
Cross-border mergers - Czech and Slovak accounting solution
Šmidová, Dana ; Vomáčková, Hana (advisor) ; Dvořáková, Dana (referee)
Graduation theses deal with solution of cross-border mergers from the legal, accounting and marginally tax point of view. Solution of cross-border mergers from the above mentioned three points of view are analyzed firstly on the European Union level, then on the level of the Czech Republic and Slovak Republic. The subject of the graduation theses is accounting solution of the cross-border mergers according to Czech trade-law legislation and comparison of their reflection in the Czech and Slovak legislation. The graduation theses contain also an analysis of the cross-border mergers from the accounting point of view according to International Financial Reporting Standards.
The Czech-Slovak mergers – accounting and tax aspects
Ferenčáková, Jana ; Skálová, Jana (advisor) ; Pelák, Jiří (referee)
Diploma thesis "The Czech-Slovak mergers -- accounting and tax aspects" is divided into two parts - theoretical and practical one. The firstly mentioned one briefly describes legal regulations of cross-border mergers, with the main focus on their accounting and tax aspects adapted by Czech and Slovak legislative framework. Further, hypothetical comparison of accounting and tax differences is performed especially for cross-border mergers to Czech Republic and to Slovak Republic. In second part, author applies this theoretical comparison to particular real case. The work also includes the analysis of cross-border mergers carried out in Czech and Slovak Republic in 2008 -- 2011 that are listed in Appendix 1. The primary objective of this thesis is to explore the accounting and tax apects of cross-border mergers in Slovak Republic.
Cross-border mergers -- accounting solutions in terms of trade and tax law in the Czech Republic and Slovakia
Sklenár, Roman ; Vomáčková, Hana (advisor) ; Dvořáková, Dana (referee)
Graduation theses deal with essence and meaning of cross-border mergers in European Union. Meaning of this graduation theses is accounting solution according to Czech and Slovak trade and tax law. You can find here solving problems by IFRS. Important part of this essay is looking through starting balance sheet as of determining day. This graduation theses illustrated two case studies deal with cross-border mergers Slovak and Czech companies.

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