UDC 005.591.4:334.7
 
KASIANOVA Anastasiia,
PhD inEconomics, Associate Professor, Department of Economics
and Finance of an Enterprise, Kyiv National University of Trade and Economics 

CORPORATE REORGANIZATIONS:
INTERNATIONAL EXPERIENCE 

The article is devoted to the issues of corporate reorganizations in Ukraine and abroad. The ideas of the author relate to comparison of legal support by choosing certain types of corporate reorganizations, their difference between the countries and between each other. The author indicates the peculiarities of each type of reorganizations abroad, their advantages and disadvantages. Recommendations as to solving a problem of lack of corporate reorganization types in terms of managing them in the national legislation have been given. Mergers and acquisitions are considered by the author as the most popular reorganization types, so its scope and significance for Ukrainian economy are presented in figures.
 
Keywords: corporate reorganization, merger, division, taxation, types of reorganization.
 
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