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AMBIENTUM BIOETHICA BIOLOGIA CHEMIA DIGITALIA DRAMATICA EDUCATIO ARTIS GYMNAST. ENGINEERING EPHEMERIDES EUROPAEA GEOGRAPHIA GEOLOGIA HISTORIA HISTORIA ARTIUM INFORMATICA IURISPRUDENTIA MATHEMATICA MUSICA NEGOTIA OECONOMICA PHILOLOGIA PHILOSOPHIA PHYSICA POLITICA PSYCHOLOGIA-PAEDAGOGIA SOCIOLOGIA THEOLOGIA CATHOLICA THEOLOGIA CATHOLICA LATIN THEOLOGIA GR.-CATH. VARAD THEOLOGIA ORTHODOXA THEOLOGIA REF. TRANSYLVAN
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The STUDIA UNIVERSITATIS BABEŞ-BOLYAI issue article summary The summary of the selected article appears at the bottom of the page. In order to get back to the contents of the issue this article belongs to you have to access the link from the title. In order to see all the articles of the archive which have as author/co-author one of the authors mentioned below, you have to access the link from the author's name. |
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STUDIA NEGOTIA - Issue no. 2 / 2002 | |||||||
Article: |
MODALITIES TO IMPROVE THE ROMANIAN LEGISLATION TO DIMINISH OF FISCAL EVASION. Authors: . |
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Abstract: A few decades ago transfers of products or intellectual property rights at artificially deflated or inflated prices from associated companies or individuals, in order to make a large profit in a tax haven or treaty haven entity, used to be a successful way of accumulating tax free income. Since then many European countries have adopted complicated and extensive anti-avoidance measures (such as CFC legislation or transfer pricing legislation) that allows tax authorities to adjust the trading profits that haven’t been made under arm’s length transactions. | |||||||
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