Účetní a daňové dopady přeshraničních fúzí kapitálových společností

This thesis focuses on the issue of cross - border mergers of capital companies. The first part provides the insight into the Czech legal framework with respect to its commercial, accounting and tax aspects. The next part demonstrates an example of cross - border merger by acquisition with the Slovak public limited company transferring to Czech public limited company. Based on this example, recommendations are provided and suggestions are offered for successful carrying out of cross - border mergers in general