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scutire de impozit turnover calcul revenu imposable ressources minerales ventes research and development affaires resurse minerale regulations etudes geologiques energie douce taxes absorptive capacity declaration d'impot business actifs dubla impunere contabilitate verification comptable dividendes impot sur les societes contracts corporation tax piata energie alternativa depenses methodologie basis of tax assessment valoare adaugata afaceri dividende case studies rentabilitate corporatii transnationale evaluation brevets commercial policy tax havens societate comerciala cost analysis capital income double imposition baza de impozitare mineral resources accounting croissance economique contrats contracte tax deduction evaziune fiscala ajutor de stat inventions prospectiuni geologice chomage economie mondiala capital intellectuel politique fiscale innovations capacitate de absorbtie deducere fiscala geografie economica studii de caz amortissement inevestissements tolls controle financier firm governed by commercial law fonduri structurale inventii reglementari Fonds structurel contribuabili comert international cheltuieli international economy mining production politica energetica fiscal policy explorarea resurselor exploitation des ressources vanzari double taxation production miniere income legislation management paradisuri fiscale aide de l'etat exploatarea resurselor petrole active profit soft energy taxable income revenu royalties reglementation financiere somaj trademarks international trade exonerations fiscales brevete servicii publice remittances transnational corporations interet interest economic geography politica fiscala impozit pe venit geographie economique value added income tax dobanda impozite politique commerciale patents licente analiza costurilor fonduri UE assiette de l'impot resources exploration redevente services publics state aid computation fraude fiscale rentabilite tax exemptions crestere economica control financiar market politica comerciala recherche et developpement investitii financial control auditing drept financiar resources exploitation audit contabil tax return marques commerciales gestion profitability revenu du capital envois de fonds contribuables audit amortization straini public services reglementations inovatii cifra de afaceri plati commerce international petrol deduction fiscale societe commerciale sales venit redevances standards petroleum comptabilite angajament de plata methodology geological surveys societes transnationales expenditure chiffre d'affaires economie internationale marche taxpayers paradis fiscaux legislatie taxe assets venit de capital financial legislation cercetare si dezvoltare capacite d'absorbtion investissements etrangers capital intelectual foreigners normes taxation economic growth exploration des ressources legislatie financiara productie miniera investment dividends metodologie energie neconventionala Structural Funds fiscalite venit impozabil energy policy etudes de cas unemployment impot sur le revenu standarde marci inregistrate declaratie fiscala foreign investment evaluare impozit pe profit investitii straine politique energetique valeur ajoutee fiscalitate etrangers amortizare impots tax evasion peage intellectual capital analyse des couts licences