THE TRANSFER OF BUSINESS IN ROMANIA

Luminita Tuleaşcă

Romanian Economic Business Review, 2017, vol. 12, issue 3, 55-75

Abstract: In the specialty literature, the topic of transfer of business was approached tangentially,either from a fiscal perspective, either in the context of the insolvency procedure, as a restructuring method or method to capitalize on the assets of the insolvent debtor, or through its connection with the rights of employees from transferred undertakings. In this context, we have proposed a complete analysis of this legal concept, namely from the perspective of its meaning and scope, the legal and fiscal advantages it provides, and the existing relation between transfer of business and company restructuring.

Keywords: transfer of business; transfer of assets; goodwill; assignment of activity; transfer ofundertaking; fiduciary agreement (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.rebe.rau.ro/RePEc/rau/journl/FA17/REBE-FA17-A7.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:rau:journl:v:12:y:2017:i:3:p:55-75

Access Statistics for this article

More articles in Romanian Economic Business Review from Romanian-American University Contact information at EDIRC.
Bibliographic data for series maintained by Alex Tabusca ().