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Aspecte contabile și fiscale ale importului și exportului de servicii

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cris.sourceIdoai:irek.ase.md:123456789/2710
dc.creatorParasi, Ana
dc.date2023-05-26T08:24:01Z
dc.date2023-05-26T08:24:01Z
dc.date2023-03
dc.date.accessioned2023-11-13T20:55:01Z
dc.date.available2023-11-13T20:55:01Z
dc.descriptionPARASI, 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).
dc.descriptionThis 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
dc.formatapplication/pdf
dc.identifier978-9975-147-93-4 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2710
dc.identifier.urihttps://cris.ase.md/handle/123456789/4960
dc.languageother
dc.publisherASEM
dc.subjectimport of services
dc.subjectexport of services
dc.subjectValue-Added Tax (VAT)
dc.subjectservices
dc.subjectinternational treaties
dc.titleAspecte contabile și fiscale ale importului și exportului de servicii
dc.titleAccounting and Tax Aspects Of Import and Export of Services
dc.typeArticle
dspace.entity.typePublication
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