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Taxes and Taxation
Reference:
Proskurina, O. V. (2009). Procedure for Calculating and Payment of a Personal Income Tax when Leaving the Limited Liability Partnership. Taxes and Taxation, 12. https://en.nbpublish.com/library_read_article.php?id=57093
Proskurina, O. V. Procedure for Calculating and Payment of a Personal Income Tax when Leaving the Limited Liability PartnershipAbstract: How to estimate a personal income tax which should be paid to a member leaving the limited liability partnership? Too many people have to face such a problem but the existing legislation doesn’t quite cover the topic. The problem has become even more topical since July 1, 2009 when the government passed the requirement of issuing a notary statement instead of a ‘purchase-and-sale’ contract regarding the member’s share in the company when the member leaves the partnership. Keywords: tax, personal income tax, limited liability company (partnership), share, profit, shareholder, notary, company regulations.
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