Aspecte contabile și fiscale ale importului și exportului de servicii

Parasi, Ana

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2710

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DC Field	Value	Language
dc.contributor.author	Parasi, Ana
dc.date.accessioned	2023-05-26T08:24:01Z
dc.date.available	2023-05-26T08:24:01Z
dc.date.issued	2023-03
dc.identifier.isbn	978-9975-147-93-4 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2710
dc.description	PARASI, Ana. Aspecte contabile și fiscale ale importului și exportului de servicii = Accounting and Tax Aspects Of Import and Export of Services. Coord. șt.: LAZARI, Liliana. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 344-350. ISBN 978-9975-147-93-4 (PDF).	en_US
dc.description.abstract	This article examines issues related to the import and export of services and the application of accounting and tax treatment. The accounting of the import of services is characterized by the fact that they are offered by qualified and specialized people in various fields, in order to satisfy some social and economic needs, or to carry them out some activities that do not materialize in products. Considering the multitude and complexity of the forms of carrying out the trade activity externally through the lens of the import and export of services, we believe that detailed knowledge of the method is necessary of this type of transactions, as well as the accounting and taxation of these operations. CZU: 658.64:339.562/.564]:[657.1:336.22]; JEL: M41, L81, F1; DOI: https://doi.org/10.53486/issc2023.45	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	import of services	en_US
dc.subject	export of services	en_US
dc.subject	Value-Added Tax (VAT)	en_US
dc.subject	services	en_US
dc.subject	international treaties	en_US
dc.title	Aspecte contabile și fiscale ale importului și exportului de servicii	en_US
dc.title.alternative	Accounting and Tax Aspects Of Import and Export of Services	en_US
dc.type	Article	en_US
Appears in Collections:	2.Articole

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