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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Mokesčių objekto teisinis reguliavimas Lietuvoje reorganizavimo procesuose / Legal Regulation of Tax Object in Lithuania in the Process of Reorganization

Kadanaitė, Danutė 29 March 2006 (has links)
In the directive of the council of Europe for the common tax system, a common principle for the merging division, alienation and shares exchanging of varions state members, is applied in order the processes of reorganization would not be aggravated by limitations, obstacles and restrictions, appearing due to tax regulations. In this Master work the legal reglamentation of tax objects is being analised in the context of the reorganization process, aiming to elucidate if the above mentioned principles are not violated during this process.

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