In this Part -

"acquiring company", in relation to a merger by acquisition, means the company that acquires all of the assets of one or more other companies that is or are to be dissolved without going into liquidation;

"cross-border merger" means a merger of companies that involves at least one Irish company and at least one EEA company, being - (a) a merger by acquisition, (b) a merger by formation of a new company, or (c) a merger by absorption;