TAX ASPECTS REGARDING THE MERGER AND DIVISION

Abstract

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 documentation was performed by consulting the Tax Code, the Methodological Norms regarding the accounting operations of merger, division, liquidation and professional literature.

Keywords

• merger
• division
• tax aspects
• merger advantages
• division advantages
• merger and division disadvantages