{"version":"1.0","provider_name":"Darian DRS","provider_url":"https:\/\/www.darian.ro\/en\/","author_name":"Darian","author_url":"https:\/\/www.darian.ro\/en\/author\/adminda\/","title":"The tax treatment of sponsorship or patronage expenditures - Darian DRS","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"ITFDWEDtZK\"><a href=\"https:\/\/www.darian.ro\/en\/the-tax-treatment-of-sponsorship-or-patronage-expenditures\/\">The tax treatment of sponsorship or patronage expenditures<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.darian.ro\/en\/the-tax-treatment-of-sponsorship-or-patronage-expenditures\/embed\/#?secret=ITFDWEDtZK\" width=\"600\" height=\"338\" title=\"&#8220;The tax treatment of sponsorship or patronage expenditures&#8221; &#8212; Darian DRS\" data-secret=\"ITFDWEDtZK\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/www.darian.ro\/wp-content\/uploads\/2017\/11\/Darian-Tratamentul-fiscal-al-cheltuielilor-cu-sponsorizarea-sau-mecenatul.jpg","thumbnail_width":800,"thumbnail_height":491,"description":"When talking about the tax treatment of sponsorship expenditures, often ambiguities appear regarding their impact over the corporate tax. Firstly, it is important to make the difference between the deductibility of the sponsorship expenditures and the sponsorship tax credit. Next, we shall present the tax treatment of this expenditures category and what are the applicability [...]"}