Aspecte contabile și fiscale privind activitatea desfășurată în străinătate de subunitățile fără personalitate juridică aparținând persoanelor juridice cu sediul în România
Accounting and tax regulations relating to the activity carried out a broad by subunits without legal status belonging to legal entities established in Romania

Summary/Abstract: The article briefly explains the accounting regulations applicable to legal entities established in Romania that have subunits without legal status abroad, as well as some related tax implications. Thus, we will present general aspects concerning the recognition of operations carried out abroad in the accounting of a Romanian company, as well as how these may be analysed from a fiscal perspective.

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