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...

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Bibliographic Details
Main Authors: Marius Boita, Gheorghe Pribeanu, Ionela Mihaela Milutin
Format: Article
Language:English
Published: Ovidius University Press 2022-09-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
Online Access:https://stec.univ-ovidius.ro/html/anale/RO/2022-2/Section%205/2.pdf