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CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION
CHILAREZ, Dănuţ; ENE, George Sebastian - In: CrossCultural Management Journal (2014) 30, pp. 28-36
addition to the effective management of the economic and financial resources in order to maximise performance and to ensure the … cash flows, that the management must take into account both the good informing of the information users through the … financial statements, and proper management of the fiscal implications in order to record a fiscal cost as low as possible while …
Persistent link: https://www.econbiz.de/10010764471
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OPTIMIZATION OF FISCAL COSTS – THE SUBTLE LINE BETWEEN LEGAL AND ILLEGAL
POPA, Mihaela - In: Journal of Applied Economic Sciences 6 (2011) 4(18)/ Winter 2011, pp. 318-325
is one of the great challenges of a company’s management. The legal reduction of payments in the form of taxes and fees …
Persistent link: https://www.econbiz.de/10011139814
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OPTIMIZATION OF FISCAL COSTS INROMANIA’S COMPANIES
Popa, Mihaela - In: Annals of University of Craiova - Economic Sciences Series 3 (2011) 39, pp. 114-121
. Although fiscality imposes certain rules and procedures, it also provides the potentiality to choose among several variants …
Persistent link: https://www.econbiz.de/10010550590
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News on Accounting and Tax Treatment Related to the Activity of Intracommunitarian Goods Transport
Ionela-Cristina, Pravãþ - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1622-1626
The economical activity of transport fits within the broad category of services, but in terms of taxation, transport services are treated as an exception, compared to how services are approached in general. Among the categories of transportation services, intracommunitarian transport shows...
Persistent link: https://www.econbiz.de/10010632184
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CONTRATS DE VENTE COMPORTANT UNE CLAUSE DE RESERVE DE PROPRIETE
MARCELA, BENGESCU; RALUCA, BENGESCU - In: Annals of Faculty of Economics 3 (2009) 1, pp. 753-757
The present paper starts from the classic rule of the Fiscal Code, according to which the delivery operation is the transferring of the right to dispose as a real proprietor. In fact, the transmission of the goods from the seller to the buyer has as a dir
Persistent link: https://www.econbiz.de/10008511795
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ACCOUNTING, AMORTIZATION, FISCALITY – A TRIO STILL GENERATING DEBATE
Brabete, Valeriu - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2007) 9, pp. 20-27
Although, in the fight with inflation, Romania has lately obtained indubitable success, the inflation rate in our country continues to be high. Although in the Romania of the year 2007 we speak of a one-digit inflation rate, still, it continues to represent a danger, both at the micro economical...
Persistent link: https://www.econbiz.de/10005120951
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The taxing of the result, between the conformity and convergence of the accountancy
CHILAREZ, Danut; PERPELEA, Mircea - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2008) 7, pp. 89-95
accountancy and fiscality, appeared one of the most debated and sensitive issue regarding the application of international … conciliation. The most eloquent manifestation of the reconciliation between the accountancy and fiscality is represented by the one … conciliation between accountancy and fiscality are caused by the existence of book-keeping principles and fiscal rules which demand …
Persistent link: https://www.econbiz.de/10008556650
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Ireland; Fiscal Transparency Assessment
International Monetary Fund (IMF); International … - 2013
costs associated with modern accrual-based accounting, and risk-based fiscal management. Fiscal reporting in Ireland is …
Persistent link: https://www.econbiz.de/10011244522
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Germany; 2007 Article IV Consultation: Staff Report; Staff Supplement; Public Information Notice; and Statement by the Executive Director for Germany
International Monetary Fund (IMF); International … - 2008
for prudent action will support crisis prevention and management. The immediate priorities are preserving the integrity of …
Persistent link: https://www.econbiz.de/10011242796
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The Twilight Zone: OTC Regulatory Regimes and Market Quality
Leuz, Christian; Brüggemann, Ulf; Kaul, Aditya; … - National Bureau of Economic Research (NBER) - 2013
We analyze a comprehensive sample of more than 10,000 U.S. stocks in the OTC market. As little is known about this market, we first characterize OTC firms by trading venue and provide evidence on survival, success, frequency of venue changes, reporting status, and trading activity. A large...
Persistent link: https://www.econbiz.de/10010969441