Asocieri în participațiune – implicații contabile și fiscale și abordarea problemelor practice
Joint venture arrangements – accounting and tax implications, practical problems

Summary/Abstract: Notwithstanding the fact that the tax and accounting regime of joint ventures has been introduced in the national legislation a while ago, it still raises a variety of issues, despite the amendments that have been made to the legal provisions regulating this type of arrangement. The purpose of this article is to provide an overview of the main legal provisions applicable to joint ventures arrangements and to point out certain practical implications that are not clearly provided for by the applicable legislation.

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