Transfer pricing in 2010 and forwards
AbstractAs the economic downturn continues, and apparently there is no glimmer of hope for growth earlier than 2011-2012, governments worldwide are coming under growing financial pressure. Many companies have seen their profits slashed and some have gone out of business. A significant number of individuals are earning less, and unemployment is rising. All this means less tax coming in. In response, tax authorities have intensified their efforts to collect revenue, conducting more frequent audits and clamping down on tax avoidance and evasion. Moreover, the recession has caused an increase in events which under any circumstances would encourage the tax authorities to conduct audits. These include companies making substantial losses, or closures, which frequently put the authorities on alert in case such occurrences are being used to mask tax liabilities.
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Bibliographic InfoArticle provided by Saphira Publishing House in its journal Oeconomics of Knowledge.
Volume (Year): 2 (2010)
Issue (Month): 4 (October)
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