Concrete Aspects Regarding the Imputation of Current Tax Receivables in Insolvency Proceedings
This paper captures the practical aspects in terms of tax treatment of the receivables arising subsequent to the initiation of insolvency proceedings, during the observation period, in judicial reorganization or bankruptcy proceedings. These issues are treated from a fiscal perspective, as new perio...
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| Principais autores: | , |
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| Format: | Artigo |
| Sprog: | Inglês |
| Udgivet: |
Ovidius University Press
2016-01-01
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| Serier: | Ovidius University Annals: Economic Sciences Series |
| Fag: | |
| Online adgang: | http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-II-full/s5/27.pdf |
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