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

Jana Skálová, Tomáš PODŠKUBKA
2009 European Financial and Accounting Journal  
The paper deals with cross-border mergers that may be performed eitherout of or into the Czech Republic and focuses on the accounting and taxaspects of these transactions. Attention was also paid to the mostimportant legal requirements imposed on merger projects and the netassets valuations. The Directive 2005/56/EC brought in new possibilitiesof business transformations across the EU member states' borders.Income tax advantages that may be gained in cross-border mergers wereimplemented by
more » ... implemented by virtue of the Directive 90/434/EEC. It may be difficult tomeet stringent requirements that are conditional upon enjoyment of theneutral tax treatment.
doi:10.18267/j.efaj.71 fatcat:7fmxookcynf7dov62mjsqhtzre