In a time when economies are more and more globalized, more inter – connected and facing economical – financial issues that tend to spread in a fast and even violent manner, with an impact on all social – economic levels of society, economic agents are searching for solutions in order to deal with this particular type of difficult situations, or even to survive. The present paper aims at revealing some of the accounting and tax issues in terms of the merger through absorption in the case of two private entities, as a business restructuring solution, in view of reaching a more compact and more efficient management of the latter.