TAX NEUTRALITY OF CROSS-BORDER MERGERS WITH THE CZECH LEGAL ENTITIES

The goal of the paper is to present a tax neutrality of cross-border mergers with Czech legal entities involved. The analysis reflects the effects on actual trends in the cross-border transactions with respect to recent changes in the Czech transformational legislation in a methodology of performed companies' transformation from the perspective of legal, tax and accounting methodology. During the preparation of this paper the observation of realized transaction and its comparison as the methodology of the paper have been used during the research. The presented data output provides, therefore, on the one hand, an analysis of the performed cross-border mergers since 2010 onwards and, on the other hand, shows the current trends in a development of cross-border activities.