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 321 |
descărcări PDF 932 |
vizualizări PDF 98