Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
655 1 |
SM ISO690:2012 ГУСЬ, А.. К анализу правового статуса участников правоотношений с нематериальными активами
. In: Закон и Жизнь , 2013, nr. 8/2(260), pp. 121-125. ISSN 1810-3081. |
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Закон и Жизнь | |||||
Numărul 8/2(260) / 2013 / ISSN 1810-3081 | |||||
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Pag. 121-125 | |||||
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On the basis of the relationship between the concepts of « subject of law» and «participants of legal relations» literature, the
positions and attitudes of specialists in the field of commercial law, as well as the current legislation was analyzed to determine the circle of participants relationship with intangible assets. On this basis, the author of suggestions was made for changes in the existing tax laws. In addition the approach was formulated in which participants of commercial legal relations can be divided into subjects of the law on intangible assets and the participants of relationships with intangible assets. |
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Cuvinte-cheie нематериальные активы, субъекты хозяйствования, потребители, обособленные подразделения, участники правоотношений |
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