Consultanță Fiscală
Regimul cheltuielilor cu ajustarea creanțelor și a pierderilor cu creanțele neîncasate
Tax Advice
Regime of Expanses for Adjusting Receivables and Losses on Uncollected Receivables
Author(s): Sorin RomanSubject(s): Law, Constitution, Jurisprudence, Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: tax treatment variability; legal status changes; affiliation‑relationship monitoring; tax risk management; benefits of subsequent fiscal events;
Summary/Abstract: We note that the tax treatment of a transaction is not immutable: changes in an entity’s legal situation may likewise lead to changes in its fiscal treatment. Continuously monitoring the evolution of affiliation relationships helps avoid tax risks or, indeed, allows one to take advantage of the benefits arising from subsequent events.
Journal: Cluj Tax Forum
- Issue Year: VIII/2025
- Issue No: 5
- Page Range: 421-423
- Page Count: 3
- Language: Romanian
- Content File-PDF
