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Accounting and Tax Challenges Regarding the Joint Ventures

Author

Listed:
  • Cristian Drãgan

    (University of Craiova, Faculty of Economics and Business Administration)

  • Magdalena Mihai

    (University of Craiova, Faculty of Economics and Business Administration)

  • Carmen Maria Dindiri

    (University of Craiova, Faculty of Economics and Business Administration)

Abstract

Joint ventures represent, in many cases, a more efficient way of use of available resources from the patrimony of individual and legal persons. The so-called realization of joint venture supposes, besides the legal aspect of conclusion of a contract between the parties involved, which delineates in this respect the coordinates of the joint ventures and the adequate accounting and tax settlement of specific operations. From this perspective, the study aims to succinctly present the problematics of this type, illustrating the main legal, accounting and tax aspects.

Suggested Citation

  • Cristian Drãgan & Magdalena Mihai & Carmen Maria Dindiri, 2015. "Accounting and Tax Challenges Regarding the Joint Ventures," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 423-427, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:2:p:423-427
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    More about this item

    Keywords

    joint venture; legal aspects; accounting mirror; tax implications;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

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