![Regimul contabil și fiscal privind sponsorizarea Regimul contabil și fiscal privind sponsorizarea](https://www.ceccarbusinessreview.ro/img/w-660/h-0/imagini/articole/2020/2/the-accounting-and-tax-regime-regarding-sponsorship-a11.jpg)
Regimul contabil și fiscal privind sponsorizarea
Numărul 2, februarie 2020 » Contabilitate și raportare financiară
Rezumat: In the present article, we aim to present the accounting and tax regime regarding sponsorship. The tax regime will be described from the perspective of corporate tax, income tax for micro-enterprises and income tax for natural authorised persons, individual enterprises and family-owned enterprises. In the final part, we describe the implications of the VAT for the situations when the sponsorship consists of goods.
Clasificare JEL: M41, K34 | Pagini: 19-29
Statistică:
vizualizări rezumat 322 |
descărcări PDF 944 |
vizualizări PDF 99
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