The modern Russian economy is characterized by active processes of mergers and acquisitions of companies. In Russia, mergers and acquisitions were implemented after the adoption of the Federal Law of December 26, 1995 No. 208-FL “On Joint Stock Companies”. It is important to note that such a concept as mergers and acquisitions is absent in Russian legislation. The merger of companies is the emergence of a new entity by transferring to it all the rights and obligations. The term “acquisition’ is not described in Russian law.