Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards

• Autorzy: Skálová, Jana , Podškubka, Tomáš

Abstrakty

EN

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 the most important legal requirements imposed on merger projects and the net assets valuations. Directive 2005/56/EC brought in new possibilities of business transformations across the EU member states’ borders. Income tax advantages that may be gained in cross-border mergers were implemented by virtue of Directive 90/434/EEC. It may be difficult to meet stringent requirements that are conditional upon enjoyment of the neutral tax treatment.

Słowa kluczowe

EN

fuzje transgraniczne; formalności prawne; cross-border mergers; Czech Accounting Standards

• Wydawca: Stowarzyszenie Księgowych w Polsce
• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2010
• Tom: 2010(54(110))
• Strony: 247-264

Twórcy

autor

Skálová, Jana

autor

Podškubka, Tomáš