The influence of a legal form of merging on accounting and tax solution

The thesis is focused on the issue of merging via acquisitions and mergers. It proceeds through all the legal, taxation and accounting aspects. The thesis has been written in accordance with all valid legislation for the year 2016. It deals with a substantiality of merging and impacts on accountancy and tax obligations of the participating entities in merging. At the end of this thesis is an example of merger solved based on theoretical knowledge. The last chapter a small research focused on motives and financial statements of entities which have realized a merger