Прехвърляне на предприятието на едноличния търговец чрез сделка – търговскоправни и данъчноправни аспекти
TRANSFER OF A SOLE TRADER PROPRIETORSHIP THROUGH TRANSACTION – COMMERCIAL AND TAX ASPECTS

Summary/Abstract: This report provides an analysis of the legal framework of the transfer of a soletrader proprietorship through the deal. Discussed are some controversial issues relatedto the transfer of public duties in this type of transaction, as well as liability to thetransferor. This paper examines the taxation of transactions with a sole traderdiscussed are cases in which it may be tax evasion. There have been suggestions forimprovement and change in legislation concerning the taxation of income of the soleproprietor of transferring his business.

• Details
• Contents