Division of business company by splitting
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F10%3A00164757" target="_blank" >RIV/62156489:43110/10:00164757 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
Division of business company by splitting
Original language description
The paper reacts on the changes in the EU and Czech legislation which were done in order to simplify the process of cross-border mergers for EU companies and to increase their activity on the Internal Market. Those changes are represented mainly by the establishment of the new EU law vehicles -- Europaea Societas and Europaea Cooperativa Societas and by the adoption of the directive on cross-border mergers, which has already been implemented in to the Czech national legislation. The aim of the paper isto analyze the impacts of the new transformation tool -- company splitting from accounting and tax point of view and to highlight the possible problems arising from the improper implementation of the directive into the Czech national legislation. The partial aim of the paper is to analyze, whether the existing tax mechanism regarding the cross-border transformations does have the same impact from the tax and accounting view as in case of domestic transformations.
Czech name
—
Czech description
—
Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
—
Result continuities
Project
—
Continuities
Z - Vyzkumny zamer (s odkazem do CEZ)
Others
Publication year
2010
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Ekonomika ir vadyba
ISSN
1822-6515
e-ISSN
—
Volume of the periodical
2010
Issue of the periodical within the volume
15
Country of publishing house
LT - LITHUANIA
Number of pages
7
Pages from-to
—
UT code for WoS article
—
EID of the result in the Scopus database
—