Considerations regarding tax optimization in implanted multinational enterprises through external growth for the automobile industry in Central Eastern Europe

Nitu Antonie Renata, () and Feder Emoke Szidonia ()
Additional contact information
Nitu Antonie Renata,: University of West Timi_oara, Faculty of Economics and Business Administration, Romania
Feder Emoke Szidonia: University of West Timi_oara, Faculty of Economics and Business Administration, Romania

Annals of Faculty of Economics, 2008, vol. 1, issue 1, 147-154

Abstract: The business strategy of multinational enterprises (MNEs) from the automobile industry implanted in Central-Eastern European (CEE) countries (Poland, Czech Republic and Romania) is an offensive one, global from operational perspective. Mainly it aims the extension of market share through horizontal growth, generally external type single-domain (Mergers and Acquisitions) and internal type (Greenfield investments) in a lower degree. These enterprises put in practice also a defending strategy for the owned market shares through increasing the efficiency of the production network at global level. This paper aims to present the less evident aspects of tax optimization of the applied business strategy by implemented MNEs in the automobile industry in CEE, and in this context, the necessity to establish transfer prices in accordance with the OECD recommendations, as an obligation assessed by the tax legislations of the considered countries, but also from the necessity of efficient run of these enterprises.

Keywords: multinational enterprises; external growth; transfer price; tax optimization (search for similar items in EconPapers)
JEL-codes: F23 F43 P12 (search for similar items in EconPapers)
Date: 2008
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://steconomice.uoradea.ro/anale/volume/2008/v1 ... -integration/028.pdf (application/pdf)

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:ora:journl:v:1:y:2008:i:1:p:147-154

Access Statistics for this article

More articles in Annals of Faculty of Economics from University of Oradea, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Catalin ZMOLE ( this e-mail address is bad, please contact ).