期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2015
卷号：15
期号：2
语种：English
出版社：Ovidius University Press
摘要：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.
