Accounting and taxation of mergers in Slovakia

Vliv změn účetní a daňové legislativy na vývoj fúzí na Slovensku v letech 2012-2022

Gabriela Horáková

Český finanční a účetní časopis, 2024, vol. 2024, issue 2, 51-69

Abstract: This article with a topic "Accounting and taxation of mergers in Slovakia" is devoted to the topics that focus on mergers realised in Slovakia, but also on cross border mergers where at least one Slovakian company participates in. The article is focused mainly on tax and accounting aspects with emphasis on legislative changes connected to mergers, mainly in case of amendments of tax law and the Commercial code of Slovak Republic. Part of the article is an analysis of domestic and cross border mergers in Slovakia in period of ten years, since 2012 to 2022.

Keywords: Merger; Slovakia; Accounting; Corporate income tax; Fúze; Slovensko; Účetnictví; Daň z příjmů právnických osob (search for similar items in EconPapers)
JEL-codes: G34 M19 (search for similar items in EconPapers)
Date: 2024
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DOI: 10.18267/j.cfuc.592

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