Article title: TAX CONSEQUENCES OF COMPANY REORGANIZATION IN SPIN-OFF FORM
Article author: Popova Elena Evgenevna, Bechikova Irina Evgenievna
Number of pages: 4
Contact mail: alpopowa@mail.ru, bechikova.irina@gmail.com
Аbout the author:
Annotation:
Reorganization in spin-off form has been studied. The advantages and disadvantages of the spinoff procedure and the tax consequences for enterprises operating under various tax regimes are considered.