Corporate reorganizations: international experience


  • Anastasiia KASIANOVA Kyiv National University of Trade and Economics


corporate reorganization, merger, division, taxation, types of reorganization.


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.

Author Biography

Anastasiia KASIANOVA, Kyiv National University of Trade and Economics

PhD in Economics, Associate Professor, Department of Economics and Finance of an Enterprise, Kyiv National University of Trade and Economics


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Additional Files



How to Cite

KASIANOVA, A. (2018). Corporate reorganizations: international experience. oreign rade: onomics, inance, aw, 96(1), 37–48. etrieved from