SITUATION OF REGULATIONS FOR HOLDING COMPANIES IN ROMANIA
DOI:
https://doi.org/10.26458/1627Keywords:
holding company, dividend tax, capital gains tax, law holding companyAbstract
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.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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