Aspecte privind grupurile multinaţionale de societăţi şi funcţionarea acestora în România
Issues concerning multinational groups of companies and their functioning in Romania

Summary/Abstract: The article presents aspects related to multinational groups of companies („groups”) and their operation in Romania. The article is structured in three paragraphs. The first paragraph presents general aspects related to groups, namely: their place and role in contemporary international trade; the name, forms, and methods in which groups present themselves. The second paragraph contains the general theory of groups, analysing European and national sources of law on the subject, according to their object, respectively the field of international commercial activity to which they refer. Thus, first of all, groups in the financial accounting field are analysed, as a pillar in this area, which is why the definitions of the main concepts (group, parent company, affiliated entities) are presented here, as well as the ways in which the parent company exercises control over affiliated entities and forms groups. Next, groups in other areas of international trade are analysed: competition, tax law, and cross border insolvency. The third paragraph deals with specific aspects of groups: legal personality and nationality; specific accounting obligations; tax regime; jurisdiction; application of the „piercing the corporate veil” theory; rules of conduct applicable to groups. The last paragraph is devoted to holding companies and their functioning in Romania.

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