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Proces fúzí obchodních společností v právních, účetních a daňových souvislostech
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ISBN: 8021064889 8021095776 Year: 2020 Publisher: Brno : Masaryk University,

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Publication summarizes the main results of the research project. The theoretical findings are verified empirically on a sample of companies included in its own database created in the research project. Economic data from the financial statements of companies in the Czech Republic, which merged in the past 10 years, are statistically evaluated and subjected to debate. The first part is devoted to the historical development of mergers and their importance in the global and national economy. The following chapters present the results of the survey of motivation of mergers in the Czech region, discussion of the issues arising from the legislation at transformation of companies and comparison of accounting methods Czech accounting rules, international rules (IFRS) and the accounting principles (U.S. GAAP). The final chapter on tax aspects of mergers provides recommendations for reducing administrative burden and tax problems with the mergers. The book is suitable for scientists, specialized companies and professionals who work in the transformation of companies.


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Standards and Codes Initiative : Is It Effective?
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ISBN: 1498371825 Year: 2005 Publisher: Washington, D.C. : International Monetary Fund,

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De inkomstenbelasting en de fusie van vennootschappen : een vergelijkende studie van het recht in België en de Verenigde Staten.
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Year: 1979 Publisher: Leuven Acco

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Examens de l'OCDE des politiques de l'investissement : politiques ouvertes envers les fusions et acquistions, 2006.
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ISBN: 9264021965 Year: 2006 Publisher: Paris : OCDE-Organisation de cooperation et developpement economiques,

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La Chine est aujourd’hui l’une des premières destinations au monde d’investissement direct étranger (IDE), mais le rôle des opérations transfrontalières de fusions et acquisitions y demeure relativement modeste, alors qu’elles sont pourtant devenues la principale forme de circulation de l’IDE dans le monde.  En passant en revue les évolutions intervenues depuis 2003, ce rapport permet d’évaluer les progrès réalisés pour élaborer un cadre institutionnel efficace pour les fusions et acquisitions transfrontalières en Chine, de dresser l’inventaire des obstacles qui subsistent et de proposer différentes mesures que les pouvoirs publics pourraient prendre pour y remédier.

China : open policies towards mergers and acquisitions.
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ISBN: 1280606754 9786610606757 9264021949 9264021930 Year: 2006 Publisher: Paris : OECD,

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China has become one of the world's leading destinations for foreign direct investment (FDI). However, while cross-border mergers and acquisitions (M&A) have become the dominant form of global FDI flows, they remain a relatively small part of FDI flows into China. In reviewing developments since 2003, this review evaluates the progress made in developing an effective institutional framework for cross-border M&A in China, takes stock of remaining obstacles, and offers policy options to address them.


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Sourcebook on EU competition law : 2010-2011
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ISBN: 9782804438142 Year: 2010 Volume: *58 Publisher: Bruxelles Larcier

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Concentratiecontrole in België
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ISBN: 9789400015449 Year: 2022 Publisher: Brussel : Antwerpen : Intersentia, Intersentia,

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Dit boek biedt een volledig overzicht van de concentratiecontrole in België. Het bespreekt het toepassingsgebied van de concentratiecontrole door de BMA, de beoordelingstoets en het beoordelingskader, de mogelijke bezwaren en verbintenissen die eraan tegemoetkomen, de aanmeldingsplicht en de administratieve procedure voor de BMA, en tot slot het beroep bij het Marktenhof. Alle onderdelen worden omstandig geduid aan de hand van de toepasselijke richtsnoeren en de beslissingspraktijk. Het boek richt zich tot al wie interesse heeft voor of betrokken is bij de concentratiecontrole.


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Bank Consolidation and Performance : The Argentine Experience.
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ISBN: 1462325661 1452781486 1282035312 9786613796820 1451902026 Year: 2004 Publisher: Washington, D.C. : International Monetary Fund,

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We examine a large panel of more than 100 banks from Argentina to study the effects of bank consolidation on performance between December 1995 and December 2000, a period of heavy bank consolidation and relative calm. Overall, we find a positive and significant effect of bank consolidation on bank performance. Bank returns increase with consolidation, and insolvency risk is reduced. Additionally, the study suggests that mergers and privatizations have a beneficial effect on bank returns. The effects of a bank acquisition on return on equity is, however, negative. Acquisitions do not seem to have any effect on risk-adjusted returns. The study also finds that a bank's insolvency risk is reduced significantly through mergers and privatization and is unrelated to bank acquisitions.

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