Skálová, Jana; Podškubka, Tomáš - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 19-39
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to the most important legal requirements imposed on merger projects and the net assets valuations....