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Tax Aspects Regarding The Merger And Division

Author

Listed:
  • BRAGA FILOFTEIA VIORICA

    (Spiru Haret University, Faculty of Accounting and Finance Campulung)

  • NAFTANAILA CRISTINA

    (Spiru Haret University, Faculty of Accounting and Finance Campulung)

Abstract

In this paper, we want to present the tax issues that influencing the merger and division starting from the economic context characterized by a lack of liquidity, business reorganization to streamline the business and from the advantages and disadvantages of this operation achievement. The documentation was performed by consulting the Tax Code, the Methodological Norms regarding the accounting operations of merger, division, liquidation and professional literature.

Suggested Citation

  • Braga Filofteia Viorica & Naftanaila Cristina, 2014. "Tax Aspects Regarding The Merger And Division," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 129-134, April.
    • Handle: RePEc:cbu:jrnlec:y:2014:v:2:p:129-134
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