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 … Merger Directive, 83 into law systems of EU member states. This Directive was used for tax treatment of domestic mergers as …
