VIORICA, BRAGA FILOFTEIA; CRISTINA, NAFTANAILA - In: Annals - Economy Series 2 (2014) April, pp. 129-134
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...