Impozitarea companiilor
Corporate taxation

Summary/Abstract: The paper analyzes the main aspects of corporate taxation in Romania, with a focus on the microenterprise regime and the transition to corporate income tax. It presents practical situations regarding the exceeding of the revenue threshold, the number of employees, relationships between related enterprises, and the tax treatment of reserves and borrowing costs. The study provides clarifications on the calculation of the taxable base, tax rates, and the application of tax regulations in various scenarios.

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