English to Russian Law/Patents Law: Taxation & Customs

Как лучше перевести: акционерная, объединенная или зарегистрированная в качестве корпорации компания? И далее во втором абзаце incorporation - "объединение" или "регистрация в качестве корпорации"?
Whereas several Member States have already taken measures to limit the existing distortion between taxation systems, according to whether an enterprise's profits are charged to personal income tax or corporation tax, either by granting sole proprietorships and partnerships the right to opt for payment of corporation tax on reinvested profits, or by limiting the progressiveness of personal income tax by comparison with the rates of corporation tax to incorporated companies;
Whereas the incorporation of sole proprietorships or partnerships is likely to resolve, despite its impact on areas unrelated to taxation which affect the entrepreneur and the enterprise, the problem of the level of taxation of the non-distributed profits of these enterprises;