This paper analyses the determinants of outward processing (OP) trade; specifically, imports of intermediates …

outward processing transactions. The motivations for expanding these international economic affairs, which take place in a … shall present models for reflecting in the accounting of an entity established in Romania the operations of outward … processing of goods, if the provider of such operations belongs to the extra-Community or Community area. …

advantage. A special case is represented by the SMEs operating on the basis of outward processing trade type of subcontracting …