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'LUHLWR�(PSUHVDULDO�H�7ULEXWiULR Autoria: Juliana Kirchner Tema 02 Procedimentos para Abertura, Constituição e Funcionamento de Empresas. Transformação, Incorporação, Fusão e Cisão das Sociedades 7HPD��� Procedimentos para Abertura, Constituição e Funcionamento de Empresas. Transformação, Incorporação, Fusão e Cisão das Sociedades Autoria: Juliana Kirchner Como citar esse documento: KIRCHNER, Juliana. Direito Empresarial e Tributário: Procedimentos para Abertura, Constituição e Funcionamento de Empresas. Transformação, Incorporação, Fusão e Cisão das Sociedades . Caderno de Atividades. Anhanguera Publicações: Valinhos, 2014. 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