Case Study Distribution of software license and maintenance services in Romania Q: How does Romanian law treat the distribution of software license and distribution of maintenance services, i.e. service-packs, care-packs (in particular: VAT… Read more
Case Study Major requirements to keeping the accounting books, chart of accounts Q: What are the MAJOR requirements established by Romanian law in relation to keeping the accounting books, chart of accounts, preparing and… Read more
Case Study Rules for taxation paid by Romanian companies to companies outside EU As EU member Romania applies the regulations regarding the dividend tax exemption for dividends paid to a shareholder registered in EU, provided… Read more
Case Study Tax rules for granting turnover bonuses to customers in Romania Q: What are the tax rules and the market practice as regards granting turnover bonuses to customers in Romania? Are there any specific… Read more
Case Study Tax treatment of costs of marketing actions (based on the Romanian law)? Q: What is the tax treatment of costs of marketing actions (based on the Romanian law)? For instance, are costs of bonding… Read more