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The Process of Capital Migration of Groups of Companies on a National and International Level – Accountind and Fiscal Aspects

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dc.contributor.author Curagău, Natalia
dc.contributor.author Cușmăunsă, Rodica
dc.date.accessioned 2023-07-03T07:30:05Z
dc.date.available 2023-07-03T07:30:05Z
dc.date.issued 2023-06
dc.identifier.issn 1857-436X
dc.identifier.issn 2537-6179
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/2743
dc.description CURAGĂU, Natalia, CUȘMĂUNSĂ, Rodica. The Process of Capital Migration of Groups of Companies on a National and International Level – Accountind and Fiscal Aspects. Eastern European Journal of Regional Studies. June 2023, vol. 9, issue 1, pp. 100-118. ISSN: 1857-436X, ISSN: 2537-6179. en_US
dc.description.abstract Developments in accounting systems at national and international level are largely influenced by the interconnection of economies and the globalization of financial markets. There is a complex relationship between globalization processes and development indicators. All factors of globalization - financial cooperation, trade, investment, scientific and technological progress and migration - have socio-economic and environmental implications and influence policy design and implementation at national, regional and global levels. Important among these impacts are the limitation of state autonomy in policy-making and, consequently, the need for national policy-making to be more responsive to international obligations, commitments and imperatives. Achieving development goals requires strengthening global partnership. The purpose of the proposed investigation is based on the analysis of the historical migration of financial, material and human resources of groups of companies, which has led to the creation and strengthening of new market relationships, markets where groups of enterprises dominate, which by diversifying their activities are now able to generate impressive financial results. The research was based on methods and techniques for aggregating migrated capital by specifying the links between economic agents within the group, describing the essence of international capital migration, the causes of international capital migration of enterprise groups, etc. The authors, studying the processes of migration of capitals of entities, personnel of groups of companies at national and international level, established the forms of migration of capitals internationally, focusing on consolidated accounts and tax aspects in terms of problematic moments and put forward proposals for solutions in the context of globalization and migration of capitals and activities of groups of companies, demonstrating the influence of migration of capitals of entities within groups on the development of the world economy. UDC: 657.411:657.375.6;JEL: M16, M41; DOI: https://doi.org/10.53486/2537-6179.9-1.09 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.relation.ispartofseries Eastern European Journal of Regional Studies;vol. 9, issue 1
dc.subject migration of capital en_US
dc.subject investments en_US
dc.subject consolidation techniques en_US
dc.subject group of companies en_US
dc.subject equity capital en_US
dc.subject goodwill en_US
dc.subject minority interest en_US
dc.subject income en_US
dc.subject financial result en_US
dc.title The Process of Capital Migration of Groups of Companies on a National and International Level – Accountind and Fiscal Aspects en_US
dc.type Article en_US


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