Transferul de active necorporale cu focus pe contractele de clienți
Transfer of intangibles with a focus on client’s contracts

Summary/Abstract: In the course of the standardization of the group structures and with the primary goal of further consolidating and increasing business success in the Romanian market segment, all client’s contracts (basically sales functions relating to Romanian market) are often transferred as a whole from the non-resident headquarter of a group to the Romanian company (in practice, the Romanian company is in most cases newly founded). In relation to the headquarter, the Romanian company gain after such transfer the comprehensive right to act independently and on its own account in the Romanian market, in particular to supply existing customers and acquire new business. From such a transfer, a big concern encountered in practice seems to be the depreciation of the client’s contracts for fiscal purposes at the level of the Romanian company.

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