Žárová, Marcela; Skálová, Jana - In: European financial and accounting journal : EFAJ 9 (2014) 3, pp. 25-49
The paper concentrates on tax aspects of merger with a special attention to cross-border ones. Despite the fact that Directive, which set the conditions for mergers, business investment and exchange rate of shares, was issued 24 years ago, unified treatment of tax aspects hasn´t been reached...
