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