This diploma thesis deals with the analysis of cross-border mergers with an element of the Czech company in the role of both, the acquiring and the ceasing company. The thesis is divided into two parts which are theoretical part and practical part. In the theoretical part, the thesis describes in detail the course of a cross-border merger and the mandatory requirements for its implementation. The theoretical part further focuses on the legislative definition, accounting aspects and selected tax ... zobrazit celý abstraktThis diploma thesis deals with the analysis of cross-border mergers with an element of the Czech company in the role of both, the acquiring and the ceasing company. The thesis is divided into two parts which are theoretical part and practical part. In the theoretical part, the thesis describes in detail the course of a cross-border merger and the mandatory requirements for its implementation. The theoretical part further focuses on the legislative definition, accounting aspects and selected tax implications. The practical part is dedicated to an analysis of data obtained from projects of mergers, that were put into the commercial register in the period of 2020-2022. First, the analysis is focused on the period 2020–2022, and then it is expanded with data from 2010. Conclusion summarizes all the results and evaluates trends of cross-border mergers in the respective period. |