The Romanian Fiscal Code: The Fiscal Treatment Of Companies Reorganizations

Gabriel ŢECHERĂFiscalitate, Fuziune Societăți, In English, Divizare Societate


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A brief overview of the provisions in the new Romanian fiscal code regarding the fiscal treatment of business companies reorganizations in Romania.

Noul Cod Fiscal: Regimul fiscal al reorganizărilor

Gabriel ŢECHERĂFiscalitate, Fuziune Societăți, Divizare Societate


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O scurtă trecere în revistă a modificărilor aduse de noul cod fiscal în ceea ce privește regimul fiscal aplicabil fuziunilor, divizărilor și achizițiilor de afaceri sau de societăți.

Divizarea asimetrică, pe scurt Origini, definiţie, utilizări, dificultăţi operaţionale

Gabriel ŢECHERĂDivizare Societate


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Exemplu grafic de divizare asimetrică cu separarea totală a acţionarilor

Prezentare concentrată a caracteristicilor divizării asimetrice, cea mai puternică metodă de rezolvare eficientă a problemelor de acţionariat simultan cu optimizarea structurii patrimoniului afectat afacerii

XDecTree #5: Decizii necesare divizare asimetrică cel puţin o societate beneficiară constituită ca efect al divizării

Gabriel ŢECHERĂDivizare Societate

Lista deciziilor necesare pentru configurare divizare asimetrică (divizare totală asimetrică) sau desprindere asimetrică (divizare parţială asimetrică, divizare prin desprindere asimetrică), în situaţia în care cel puţin una din societăţile nou înfiinţate se constituie ca efect al divizării sau desprinderii.