Accounting and Tax Challenges Regarding the Joint Ventures

Cristian Drãgan (), Magdalena Mihai () and Carmen Maria Dindiri ()
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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

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 2, 423-427

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.

Keywords: joint venture; legal aspects; accounting mirror; tax implications (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:2:p:423-427

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