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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Main Authors: | , |
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Format: | Article |
Language: | Russian |
Published: |
Togliatti State University
2025-06-01
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Series: | Jus Strictum |
Subjects: | |
Online Access: | https://vektornaukipravo.ru/jour/article/view/674/619 |
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