Mergers in Slovak - Tax and Accounting Treatment

Daňová a účetní úprava fúzí na Slovensku

Jana Skálová ()

Český finanční a účetní časopis, 2014, vol. 2014, issue 2, 119-130

Abstract: Cross-border mergers are regulated in directives of the European Union. The aim of the Directive is to eliminate obstacles to the free movement of capital between Member States. Despite this effort, cross-border mergers rarely used. The reason for this may be the difference in the accounting and tax treatment between countries. At present, the most common cross-border mergers are the mergers between Czech and Slovak companies. The paper analyzes the accounting and tax implications of mergers in the Slovak Republic. Attention is paid to the differences in approach to the reporting of goodwill and the option for taxation of the income tax differences between the carrying amount and fair value of the assets transferred to the acquiring company.

Keywords: Cross-border merger; Goodwill; Deferred Tax; Přeshraniční fúze; Odložená daň (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
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DOI: 10.18267/j.cfuc.399

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