Fúze obchodních společností sloučením a její dopady na účetnictví a daň z příjmů

The topic of this bachelor's thesis is "Merger of companies by acquisition and its impact on accounting and income tax". This issue is dealt with primarily in Law 128/2008 Coll., On the transformation of companies and cooperatives. Attention is focused mainly on mergers by acquisition, which are also dealt with in the practical part of this bachelor thesis. Legal, accounting and tax aspects of mergers are described here