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The Transactions Betwen Affiliated Companies And The Fiscal Consequences When They Are Not €Žat An Arm'S Lenghtâ€

Author

Listed:
  • Ioan Dobra
  • Attila Szora TAMAS

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.

Suggested Citation

  • Ioan Dobra & Attila Szora TAMAS, 2007. "The Transactions Betwen Affiliated Companies And The Fiscal Consequences When They Are Not €Žat An Arm'S Lenght†," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-14.
    • Handle: RePEc:alu:journl:v:1:y:2007:i:9:p:14
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    More about this item

    Keywords

    multinational companies; fiscal regulations; taxation;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business

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