The Accounting and Tax Regime Regarding Sponsorship
Lucian CERNUȘCA
CECCAR Business Review · 2020
doi:10.37945/cbr.2020.02.03 (opens in a new tab)
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Abstract
In the present article, we aim to present the accounting and tax regime regarding sponsorship. The tax regime will be described from the perspective of corporate tax, income tax for micro-enterprises and income tax for natural authorised persons, individual enterprises and family-owned enterprises. In the final part, we describe the implications of the VAT for the situations when the sponsorship consists of goods.
Abstract licence: CC BY-NC-ND
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