TAXATION OF RESTRUCTURING OPERATIONS OF COMPANIES

Ioana Monica Horja
Additional contact information
Ioana Monica Horja: „Dimitrie Cantemir” University, Târgu Mures

Theoretical and Applied Economics, 2008, vol. 11(528)(supplement), issue 11(528)(supplement), 370-376

Abstract: The economic development in the last years, the world countries national economies globalization determined many enterprises with unique or diversified objects of activities to look in common for a growing strategy. The competition, the technological evolution and the performance makes the companies to develop, to grow. The development is a complex process realized in multiple ways with multiple transformations and consequences for the companies. The opposite of the growing operations are the operations of ending the activity, from the shareholders wish or not. These operations for development of a company or for ending a company are operations of restructuring. The restructuring operations have a special fiscal treatment according to the law.

Keywords: merger; absorbtion; division; liquidation; fiscality. (search for similar items in EconPapers)
Date: 2008
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.asociatiaeconomistilor.ro/documente/Conferinta_FABBV_engleza.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:11(528)(supplement):y:2008:i:11(528)(supplement):p:370-376

Access Statistics for this article

Theoretical and Applied Economics is currently edited by Mircea Dinu

More articles in Theoretical and Applied Economics from Asociatia Generala a Economistilor din Romania / Editura Economica Contact information at EDIRC.
Bibliographic data for series maintained by Mircea Dinu ().