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Accounting, legal and tax implications of cross-border mergers in EU
Skálová, Jana ; Mejzlík, Ladislav (advisor) ; Vomáčková, Hana (referee) ; Tumpach, Miloš (referee)
The purpose of my dissertation was to make an analysis of factors influencing the process of the carrying out of the cross-border merger of the Czech company with the company in the European Union. Solution procedure stems from a general definition of acquisitions and mergers, their historical development, reasons for the carrying out thereof, through the picture of these processes in international standards of financial reporting up to the regulation in the European Union. When analyzing the rules for cross-border mergers within the EU, I ascertained problematic places consisting in non-finalization of harmonization - in accounting context - of mergers, and in possibilities of a selection of a tax solution. Apart from the Czech legal regulation, I also analyzed the Slovak legal regulation since the last application part contains a practical example of merger of the Czech company and two Slovak companies carried out in 2009 and prepared on the basis of empirical data.
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