THE ACCOUNTING AND FISCAL REGIME OF DIVIDENDS IN 2023

The Accounting and Fiscal Regime of Dividends in 2023

The Government Ordinance No.16/2022 has some novelties with regard to the tax treatment of dividends.Thus, starting with the 1st of January 2023, the dividend tax rate increases from 5% to 8% for the dividends paid to legal persons and to resident/non-resident natural persons, as well as to privately administered pension funds and to the optional p

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Isolation of antibacterial response genes from the dung beetle Copris tripartitus (Coleoptera: Scarabaeidae) immunized with Escherichia coli

Dot blot hybridization of total RNA from normal and bacteria-injected larvae of the dung beetle Copris read more tripartitus identified 13 cDNA clones that seem to be associated with the immune response.A cDNA encoding a dung beetle homolog of the heat shock protein HSP70 (CTHSP70) was characterized by full-length sequencing and expression pattern

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