ASPECTE FISCALE ȘI CONTABILE ASOCIATE OPERAȚIUNILOR DE REORGANIZARE (II) TRANSFERUL DE ACTIVITATE PRIN DIVIZARE – IMPOZITUL PE PROFIT
FISCAL AND ACCOUNTING ASPECTS ASSOCIATED WITH REORGANIZATION OPERATIONS (II) TRANSFER OF ACTIVITY THROUGH DIVISION – CORPORATE INCOME TAX

Summary/Abstract: The Companies Law defines division as the operation by which 'part of the assets of a company is separated and transferred as a whole to one or more existing companies or to companies that are thus constituted, in exchange for the allocation of shares or social parts of the beneficiary companies to: the shareholders or associates of the company transferring the assets (separation in the interest of the shareholders or associates) or the company transferring the assets (separation in the interest of the company).

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