THE TRANSACTIONS BETWEN AFFILIATED COMPANIES AND THE FISCAL CONSEQUENCES WHEN THEY ARE NOT „AT AN ARM'S LENGHTâ€

Ioan Dobra and Attila Szora Tamas

Annales Universitatis Apulensis Series Oeconomica, 2007, vol. 1, issue 9, 14

Abstract: The role of multinational companies in the international commerce has grown considerably in the last 20 years. This reflects the growth of national economies and the technological progress, especially in the communications field. The development of multinational companies implies very complex fiscal aspects for the companies and for the fiscal administration agencies, because national fiscal regulations can't be seen in an isolated manner, but in a vastly international context.

Keywords: multinational companies; fiscal regulations; taxation (search for similar items in EconPapers)
JEL-codes: F23 H25 (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:1:y:2007:i:9:p:14

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