search query: @author Morgenstern, P. / total: 3
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Author:Morgenstern, P.
Title:Transmission d'entreprise et integration fiscale
Journal:Revue Francaise de Comptabilite
1990 : DEC, VOL. 218, p.34-39
Index terms:MANAGEMENT
Language:fre
Abstract:The paper deals with business transfer and group-taxation. Two cases are considered: 1) the transfer occurs when the workers of the firms will not be the new owners of the firm. 2) the transfer occurs when the workers of the firms become the new owners. The author analyzes the advantages and disadvantages of both solutions.
SCIMA record nr: 87201
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