Asociatul unic între optimizare fiscală şi abuzul de drept
The sole associate between tax optimization and abusive practice
Author(s): Ioana Maria CosteaSubject(s): Civil Law, Public Law, Commercial Law, Administrative Law
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: sole associate; individual income tax; company tax; law abuse; requalification;
Summary/Abstract: This study aims to analyze from the perspective of the provisions of tax law, the viability and sustainability of entrepreneurial solutions for sole proprietorships of companies. The study raises questions about the reality of this professional profile, the tax consequences of doing business in this scenario compared to other formulas and especially to propose remedies in the name of tax equity for abusive tax practice.
Journal: Analele Științifice ale Universităţii Alexandru Ioan Cuza din Iași, seria Ştiinţe Juridice
- Issue Year: LXVIII/2022
- Issue No: 3
- Page Range: 299-313
- Page Count: 15
- Language: Romanian