Restructuring of Enterprises in the Light of New Tax Legislation
Journal: Quarterly Scientific Journal "Economic Herald of the Donbas" (Vol.31, No. 1)Publication Date: 2013-03-01
Authors : Ponomarenko D. V.;
Page : 171-175
Keywords : restructuring; Tax code; lease; joint activity; reorganization; value-added tax;
Abstract
The extended determination of the term restructuring is given in the article. The taxation and possibilities of realization the property transformations of enterprises (lease, joint activity, reorganization) is analyzed according to Ukrainian legislation requirements.
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