Libera prestare a serviciilor de asigurare – între operaționalizare și impozitare corectă
Free provision of insurance services - between operationalization and fair taxation
Author(s): Catalina Mihai, Marius Eugen Rogoz, Ioana Simona DulgheruSubject(s): Commercial Law
Published by: Editura Solomon
Keywords: insurance services; fair taxation;
Summary/Abstract: Risk has always been a real, but, also, hypothetical matter in the course of an activity – be it the economic, social, cultural or religious environment, any action meant to develop these areas was followed by the question: how do we manage the risk that could occur? The insurance industry has provided answers to this question through various insurance solutions that it has designed to support the business environment (and beyond). National legislation was, also, an important pillar in developing the business of insurers, whilst international law – through the freedom to provide services – opened new doors for players in the sector. But this freedom has led to the development of new structures that have led to the appearance of a representative question for our times: what is the limit between business optimization and correct taxation of earnings within the insurance sector?
Journal: Tax Magazine
- Issue Year: 2019
- Issue No: 3
- Page Range: 173-175
- Page Count: 3
- Language: Romanian
- Content File-PDF