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Tax Aspects of Mergers and Cross-Border Mergers
Cross-border mergers Take over losses Tax aspects
2016/1/27
The paper concentrates on tax aspects of merger with a special attention to cross-border ones. Despite the fact that Directive, which set the conditions for mergers, business investment and exchange r...
Accounting for Cross-border Mergers and Its Problems
Book value Cross-border mergers Date of acquisition,
2016/1/27
Both the legal and accounting conceptual differences in national legislations regulating mergers may be quite significant in spite of the unification processes taking place via the transposition of EU...
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Cross-border mergers Czech Republic Decisive Day Merger Project
2016/1/26
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to...
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Cross-border Mergers Czech Republic Decisive Day Merger Project Opening Balance Sheet Valuation Report
2010/10/21
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to...