????????????? ????????????? ??????? ? ???????? ??????? ????????? ???????????: ????????, ??????? ? ????????? ????????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
????????????? ????????????? ??????? ? ???????? ??????? ????????? ???????????: ????????, ??????? ? ????????? ????????
Legal, accounting and tax issues of business entities reorganization involving private unitary enterprises |
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| Creator |
????????, ?.?.
Korotaev, S.L. |
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| Subject |
??????? ????????? ???????????
????????????? ????? ?????????? ????????????? ????? ?????????????? |
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| Description |
??????????? ????????, ??????? ? ????????? ????????, ??????????? ??? ????????????? ????????????? ??????? ? ???????? ??????? ????????? ??????????? (???). ?? ?????????? ???????? ??????????????? ??????? ??????????????? ?? ???????????? ??? ????????????? ? ???????? ??? ?????? ? ?????????????? ??????????????? ???????????? ????. ?????? ???????? ????????? ?????????? ????????, ????????? ? ???????????????? ????????????? ??? ????????????? ?????????, ? ????? ???????????? ???????????????, ??????????? ? ?????????? ????????????? ?????????, ???????????? ??????????? ??? ???????????-????????????? ???.
Legal, accounting and tax issues are examined arising during the reorganization of business entities involving private unitary enterprises (PUE). The succession questions of the transferred rights and obligations of the reorganized legal entity are considered during the reorganization involving PUE by concrete examples. Special attention is paid to issues of concern related to the taxation of transferred property during the reorganization as well as tax characteristics of property received as the result of reorganization and seized afterwards by founder-owner of PUE. |
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| Date |
2016-04-18T07:55:48Z
2016-04-18T07:55:48Z 2013 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2909
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| Language |
ru
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.1(25)
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| Publisher |
????
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