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

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  • 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)

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.

Suggested Citation

  • Nitu Antonie Renata, & Feder Emoke Szidonia, 2008. "Considerations regarding tax optimization in implanted multinational enterprises through external growth for the automobile industry in Central Eastern Europe," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 147-154, May.
  • Handle: RePEc:ora:journl:v:1:y:2008:i:1:p:147-154
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    Keywords

    multinational enterprises; external growth; transfer price; tax optimization;

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • P12 - Economic Systems - - Capitalist Systems - - - Capitalist Enterprises
    • F43 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - Economic Growth of Open Economies

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