Fiscal Optimization Through the Acquisition of Intra Group Services
This empirical study addresses the fiscal optimization of the profit tax by purchasing intragroup services for planning, respectively preparing the financial statements and adjusting the income and profit tax, with an impact on the deduction of value added tax. The study focuses on the economic rela...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Ovidius University Press
2022-09-01
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Series: | Ovidius University Annals: Economic Sciences Series |
Subjects: | |
Online Access: | https://stec.univ-ovidius.ro/html/anale/RO/2022-2/Section%205/2.pdf |