Finante-Banci
Tranzactii artificiale: Ce deal-uri ar putea fi ignorate de Fisc la calculul obligatiilor bugetare
Fiscul poate considera anumite tranzactii ca fiind
artificiale si sa nu le ia in considerare la calculul obligatiilor bugetare,
daca acestea par sa nu corespunda practicilor comerciale rezonabile si produc
avantaje fiscale fara risc comercial si genereaza profit nesemnificativ.
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