FISCAL FACILITIES FOR RESEARCH AND DEVELOPMENT
FISCAL FACILITIES FOR RESEARCH AND DEVELOPMENT
Author(s): Adriana-Ioana Panțoiu, Daniela IancuSubject(s): Civil Law, Law on Economics, Commercial Law
Published by: Editura Bibliotheca
Keywords: fiscal facilities. research-development. regulations.
Summary/Abstract: Although the tax facilities for research and development activities have been regulated in Romanian legislation for several years, they have not been sufficiently accessed by the companies that carry out eligible activities and could have benefited from them. However, the recent amendment of the legislation in the field brings important additions and clarifications regarding the determination of eligible activities and the procedure for applying these facilities, a fact that should increase companies' confidence in the benefits granted by the legislator through these facilities and lead to an increasing trend of companies that apply the fiscal facilities for the carried out research and development activities.
Journal: Valahia University Law Study
- Issue Year: 2023
- Issue No: SI
- Page Range: 179 - 186
- Page Count: 8
- Language: English
