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Transfer of a Sole Trader Proprietorship through Transaction – Commercial and Tax Aspects

Authors

Keywords
sole trader, enterprise, taxable income, transfer of public legal obligations, tax deviation

Summary
This report provides an analysis of the legal framework of the transfer of a sole trader proprietorship through the deal. Discussed are some controversial issues related to the transfer of public duties in this type of transaction, as well as liability to the transferor. This paper examines the taxation of transactions with a sole trader discussed are cases in which it may be tax evasion. There have been suggestions for improvement and change in legislation concerning the taxation of income of the sole proprietor of transferring his business.

JEL: Ê34
Pages: 17
DOI: 

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