Problems of legal characteristics of the factoring agreement and their tax consequences

Despite the widespread use of factoring in commercial practice, legal uncertainty in the qualification of its contractual nature remains, which leads to contradictions in judicial practice and tax risks. This institution, being widespread and much needed in business practice, raises many questions i...

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Bibliographic Details
Main Authors: Olga A. Vorobyova, Eva N. Nugaibekova
Format: Article
Language:Russian
Published: Togliatti State University 2025-06-01
Series:Jus Strictum
Subjects:
Online Access:https://vektornaukipravo.ru/jour/article/view/674/619
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