SITUATION OF REGULATIONS FOR HOLDING COMPANIES IN ROMANIA

Authors

  • Viorica Filofteia Braga SpiruHaret” University, Bucharest, Romania, Faculty of Economic Sciences , Campulung Muscel
  • Cristina Alina NAFTANAILA SpiruHaret” University, Bucharest, Romania, Faculty of Economic Sciences , Campulung Muscel
  • Laurentia AVRAM SpiruHaret” University, Bucharest, Romania, Faculty of Economic Sciences , Campulung Muscel

DOI:

https://doi.org/10.26458/1627

Keywords:

holding company, dividend tax, capital gains tax, law holding company

Abstract

In this article we present the tax facilities applicable to Romania on holding companies, ranking of the first 20 countries that investing in our country, their activities field and the necessity to approve the law holding company.

Author Biographies

Viorica Filofteia Braga, SpiruHaret” University, Bucharest, Romania, Faculty of Economic Sciences , Campulung Muscel

Department of Economic Sciences, Associate Professor Ph.D. 

Cristina Alina NAFTANAILA, SpiruHaret” University, Bucharest, Romania, Faculty of Economic Sciences , Campulung Muscel

Department of Economic Sciences, Associate Professor Ph.D.

Laurentia AVRAM, SpiruHaret” University, Bucharest, Romania, Faculty of Economic Sciences , Campulung Muscel

Department of Economic Sciences, Associate Professor Ph.D.

References

.Law no. 571/2003 regarding the Fiscal Code, published in the Official Gazette no. 927 of 23 December 2003, with subsequent amendments

.Law no. 227/2015 on the Fiscal Code, published in the Official Gazette no. 688 of September 10, 2015

.Government Decision 1/2016 on rules for the application of Law no. 227/2015 regarding the Fiscal Code, Official Gazette no. 22 of January 13, 2016.

.Accounting Law no. 82/1991 (r4). Republished in the Official Gazette no. 454 of 18 June 2008

.Law no. 31/1990 on trading companies. Republished in the Official Gazette no. 1066 of 17 November 2004, with subsequent amendments

.http://www.cameradeputatilor.ro/pls/proiecte/upl_pck.proiect?cam=2&idp=10641

.http://www.onrc.ro/index.php/ro/statistici?id=254

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Published

2016-07-07

How to Cite

Braga, V. F., NAFTANAILA, C. A., & AVRAM, L. (2016). SITUATION OF REGULATIONS FOR HOLDING COMPANIES IN ROMANIA. Annals of Spiru Haret University. Economic Series, 16(2), 89–100. https://doi.org/10.26458/1627

Issue

Vol. 16 No. 2 (2016)

Section

ACADEMIA PAPERS