AN APPROACH ON LINKS BETWEEN TRANSFER PRICING AND TAX HAVENS
Transfer pricing are the prices at which a company transfers physical goods and intangible property or provides services to affiliated companies. Transfer pricing mechanism is the most frequently used instrument for the transfer of the tax base from countries with high tax to low tax countries. In t...
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| Format: | Article |
| Language: | English |
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University of Petrosani
2015-10-01
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| Series: | Annals of the University of Petrosani: Economics |
| Subjects: | |
| Online Access: | http://www.upet.ro/annals/economics/pdf/2015/part1/Cazacu.pdf |