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Unele aspecte contabile și fiscale privind importul de servicii în Republica Moldova

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cris.sourceIdoai:irek.ase.md:123456789/2695
dc.creatorBerbeca, Cristina
dc.date2023-05-26T07:19:51Z
dc.date2023-05-26T07:19:51Z
dc.date2023-03
dc.date.accessioned2023-11-13T20:53:58Z
dc.date.available2023-11-13T20:53:58Z
dc.descriptionBERBECA, Cristina. Unele aspecte contabile și fiscale privind importul de servicii în Republica Moldova = Some Accounting and Tax Aspects Regarding the Import of Services in the Republic of Moldova. Conducător șt.: ȚUGULSCHI, Iuliana. 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. 247-251. ISBN 978-9975-147-93-4 (PDF).
dc.descriptionThe XXI century could be easily call the century of mass electronic transformation and digitization. This is the phenomenon that has "invaded" us together with globalization. At the initial stages of the COVID-19 pandemic, the circumstance of remote learning and work (freelance) expanded dramatically. Small and medium-sized companies quickly adapted to the new normality were more likely to identify new business opportunities and therefore be more prosperous. Nevertheless, companies are taking advantage of new technical means to provide services, for example, IT, since IT services are the first type of services that cannot be performed from a distance, even for companies abroad. Last, but not the least, security should be noted for the retaliation of services rendered and the performance of work, for this reason intermediary platforms have also appeared to protect both beneficiaries and service providers. CZU: [005.583:004.78]:[657.4+336.227.5](478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.30
dc.formatapplication/pdf
dc.identifier978-9975-147-93-4 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2695
dc.identifier.urihttps://cris.ase.md/handle/123456789/4807
dc.languageother
dc.publisherASEM
dc.subjectimport of service
dc.subject“Upwork”
dc.subjectfreelance
dc.subjectoutsourcing
dc.subjectinformational technologies
dc.subjectValue-Added Tax (VAT)
dc.subjectIT services
dc.titleUnele aspecte contabile și fiscale privind importul de servicii în Republica Moldova
dc.titleSome Accounting and Tax Aspects Regarding the Import of Services in the Republic of Moldova
dc.typeArticle
dspace.entity.typePublication
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