The Concept And Essence Of Mergers And Acquisitions: Legislative And Doctrinal Aspects

Abstract

This article is devoted to the analysis of the concepts of «mergers» and «acquisitions» in the national legal system and foreign legislation. The author emphasizes on the ambiguity of understanding of these categories in the Ukrainian and foreign legislation, and compares the interpretations.

The shortcomings of the normative fixing of the concepts «mergers» and «acquisitions» in the legislation of Ukraine are pointed in the article. The author also makes a conclusion of non-conformity of national legislation to the regulations of the European Union, which define the essence of the merger and acquisitions processes much wider.