Legal, Accounting, and Tax Implications of Mergers around the EU Countries: Pitching Research
摘要
The aim of this paper is to pitch research focusing on the legal conditions, valuation, accounting, and tax implications arising from implementation of mergers applicable in individual EU Member States. In alignment with the pitch methodology, the first section reviews the extant literature on mergers and acquisitions from different qualitative and quantitative perspectives, including the identification of research gaps. The second proposed the methodology by which the data will be collected and the subsequent provisional timetable for the evaluation of the data. The most important part of this research is a questionnaire, the structure and content of which is described in detail in the third section. The last section focuses on the objectives and benefits of this research in the academic, government, and even in the business area.