Budínská, Sára; Skálová, Jana - In: European financial and accounting journal : EFAJ 19 (2024) 1, pp. 39-62
The article looks at exit taxation within the European Union, including how it affects cross-border mergers. It starts … rate. The second objective is to examine how the rule is applied to cross-border mergers. The data was obtained through a … countries analysed have implemented exit tax according to the rules set by the EU and mostly apply this tax to cross-border …