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Taxation Of Restructuring Operations Of Companies

Author

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  • Ioana Monica Horja

    („Dimitrie Cantemir” University, Târgu Mures)

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.

Suggested Citation

  • Ioana Monica Horja, 2008. "Taxation Of Restructuring Operations Of Companies," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 11(11(528)(s), pages 370-376, November.
    • Handle: RePEc:agr:journl:v:11(528)(supplement):y:2008:i:11(528)(supplement):p:370-376
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