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similare conform CZU
|Venituri publice (285)|
|Forme de organizare și cooperare în activitatea economică (579)|
|Drept comercial. Dreptul societăţilor comerciale (1089)|
| SM ISO690:2012|
CURAGĂU, Natalia; POPOVICI, Angela. Cadrul juridic şi fiscal al grupurilor de entităţi / Legal and Tax Regime of Groups of Entities. In: Revista de studii interdisciplinare „C. Stere”. 2016, nr. 2(10), pp. 27-34. ISSN 2457-5550.
|Revista de studii interdisciplinare „C. Stere”|
|Numărul 2(10) / 2016 / ISSN 2457-5550|
A financial and industrial group consists of several legal persons, registered with the relevant governmental authority, that have joined under contract their tangible or intangible assets and function as business subjects of equal rights with a view to accomplishing investment projects and programmes aiming at increasing their competitiveness in local production and expansion of markets of goods and services. Taxation takes into account the existence of entities of the group, while for taxation of the group EU countries over the years adopted various measures, either to correct various methodologies which would normally applied to them, or to fight against tax evasion that could be committed via the system of multinational groups.
Financial statements, accounting activity, tax account, financial facts, accounting information, industrial financial group