Diplomová práce / info:eu-repo/semantics/masterThesis
Osoba oponující práci:
Machová , Veronika
This diploma thesis deals with current issues at the level of business corporations within the European Union, namely cross-border mergers. The thesis consists of two main parts. The first part is theoretical, where all fields related to the cross-border mergers are described. Basic terms, the legal framework of the European Union and Czech Republic, and tax issues are explained. There is also a chapter dealing with new exit tax legislation. The second part, which is practical, contains an analysis of the common draft terms of cross-border mergers involving Czech companies for the years 2008-2018. The goal of this thesis is to identify trends in the common draft terms of cross-border mergers and to give an overview of the exit tax.
common draft terms of cross-border merger; merging company; cross-border mergers; acquiring company; exit tax
Informace o studiu
Studijní program a Studijní obor:
Finance a účetnictví/Účetnictví a finanční řízení podniku