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2 hasil untuk "George-Sebastian, ENE"

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  1. Artikel Jurnal Teks lengkap

    CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

    Dănuţ CHILAREZ; George Sebastian ENE

    Cross-Cultural Management Journal, Vol. XVI No. 1 · 2014 · Inggris · DOAJ

    As economic entities in Romania are still in a relationship of interdependence between the accounting interest and the fiscal one, it makes the application of one or another accounting treatment under different circumstances on the transactions specific to the activity have a certain influence on…

  2. Artikel Jurnal Teks lengkap

    HARMONISATION AND FISCAL COMPETITION IN THE EUROPEAN UNION

    Danut, CHILAREZ; George-Sebastian, ENE

    Strategii Manageriale, Vol. VII No. 1 · 2014 · Rumania · DOAJ

    Despite all efforts to harmonize the economic and political systems, the economic globalization and the intensification of capital mobility also created the conditions of a fiscal competition between the EU member states. Currently, in the European Union there is not a fully integrated European tax…