Asociatul unic între optimizare fiscală şi abuzul de drept//The sole associate between tax optimization and abusive practice
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...
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Format: | Article |
Language: | English |
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Editura Universității „Alexandru Ioan Cuza” din Iași
2022-08-01
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Series: | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
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Online Access: | https://pub.law.uaic.ro/ro/volume-publicate/2022/anale-uaic-tomul-lxviii-stiine-juridice-nr.-ii/drept-public/ioana-maria-costea |