Performance management during crisis periods – How inter-company transactions can positively influence the business model

Lucian De Mezzo ()
Additional contact information
Lucian De Mezzo: Bucharest University of Economic Studies, Bucharest, Romania

Proceedings of the International Conference on Business Excellence, 2021, vol. 15, issue 1, 715-722

Abstract: The current paper explores how inter-company arrangements within a group can positively influence companies’ performance management strategies. In current globalization era, taxation system transcends the countries boarders, being a tool used both for eliminating double taxation for an income, but also as leverage in modern commercial wars (e.g. import taxes between USA and China). Thus, it can be considered that taxation knowledge provides a competitive advantage to all companies that are considering it as a business tool, in an ethical manner. The necessity of such an analysis appeared during the second part of the pandemic crisis, when we noticed that companies part of a group managed to perform during the crisis period due to cash allocation within the group. This is a multi-disciplinary study, being obtained by combination of the following subjects: (i) performance management, (ii) international taxation, (iii) transfer pricing and (iv) game theory. The purpose of this paper is to demonstrate that, with a strategic tax mechanism, companies can restart their business in the post-pandemic period with a competitive advantage. Strategy is the key and everyone who have such a key will stay in the market game.

Keywords: performance management; international taxation; transfer pricing; game theory; crisis period (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.2478/picbe-2021-0067 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:poicbe:v:15:y:2021:i:1:p:715-722:n:22

DOI: 10.2478/picbe-2021-0067

Access Statistics for this article

Proceedings of the International Conference on Business Excellence is currently edited by Alina Mihaela Dima

More articles in Proceedings of the International Conference on Business Excellence from Sciendo
Bibliographic data for series maintained by Peter Golla ().