One of the fundamental accounting concepts which underlie the annual financial statements of companies all around the world is “the going concern principle”. This paper presents “going concern” as a major risk assigned to the business environment starting with 2008 during the economic...

While tax harmonization in Europe can be difficult, fiscal coordination is as necessary as it is desirable. Tax competition, however, is the result of international mobility of tax bases, such as companies and financial assets. This mobility was not driven only by technological innovations in...

Even if Romania has a huge tourism potensial,is mouving slowly in this industry. This study aims to investigate the impacts of tax measures on the Romanian Black Sea Coastline tourism and we have chosen a very specific area, i.e. the southern part and namely a specific seaside resort Neptun –...

Nowadays the concept of intellectual property (IP) became very important and sensitive. Using literature review, this article approach the IP problem from a business and taxation perspective.The key issue concept of patent box regime was treated presenting the main differences towards R&D tax...

In the last decades the concept of intellectual property (IP) became very important amd therefore the EU jurisdictions have introduced R&D tax credits or patent box regime as incentives to attract foreign investments. Using literature review, this article approach the R&D and patent box regime...

The targeted objectives are to understand the necessity of implementation of the advance pricing arrangement (APA) by the Romanian national tax authority as a technical support in dealing with cross-border transactions between related parties. The paper first identifies the concept of advance...