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.