Business Taxation Foundations: Dealings, Organizational Restructuring, and Capital

For a tax accountant whose main business is the tax affairs of small and medium enterprises, the tax affairs of reorganization are often difficult to understand. This book clarifies the overall picture of practice, putting practical use first, without indiscriminately entering in detail.
All seven “organizational restructuring tax systems” and three corporate law restructuring acts. Supports reorganization within the group, which is the largest number of SMEs. Restructuring acts that are not in the tax system, which are essential for "business succession". "Deemed dividend" is also clearly defined by three formulas.