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Mergers in Slovak - Tax and Accounting Treatment
[Daňová a účetní úprava fúzí na Slovensku]

Author

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  • Jana Skálová

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.

Suggested Citation

  • Jana Skálová, 2014. "Mergers in Slovak - Tax and Accounting Treatment [Daňová a účetní úprava fúzí na Slovensku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(2), pages 119-130.
    • Handle: RePEc:prg:jnlcfu:v:2014:y:2014:i:2:id:399:p:119-130
    DOI: 10.18267/j.cfuc.399
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    More about this item

    Keywords

    Cross-border merger; Goodwill; Deferred Tax; Přeshraniční fúze; Odložená daň;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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