MECHANISM TRANSFER PRICING AND THE NEED INTRODUCTION COMMON CONSOLIDATED CORPORATE INCOME TAX TRANSNATIONAL

MECHANISM TRANSFER PRICING AND THE NEED INTRODUCTION COMMON CONSOLIDATED CORPORATE INCOME TAX TRANSNATIONAL

Transfer pricing mechanism is a tool commonly used to transfer the tax base in countries with high tax countries with lower taxation. In the European Union the financial operations generate tax revenue losses. In an attempt to limit manipulation by corporate tax systems, many public authorities have...

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Bibliographic Details
Main Authors: Gheorghe Grigorescu, Constantin Enea, Constanta Enea
Format: Article
Language:English
Published: Academica Brâncuşi 2013-06-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
transnational corporations
transfer pricing
tax revenue
tax regulations
effectiveness
Online Access:http://www.utgjiu.ro/revista/ec/pdf/2013-03/13_Grigorescu%20Gheorghe,%20Enea%20Constantin,%20Enea%20Constanta.pdf

Internet

http://www.utgjiu.ro/revista/ec/pdf/2013-03/13_Grigorescu%20Gheorghe,%20Enea%20Constantin,%20Enea%20Constanta.pdf

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