Transfer Pricing - between Optimization and International Tax Evasion

Each enterprise in the private sector aims to increase financial return, which is achieved by obtaining a the higher net profit by increasing revenue and reducing expenditure. In this endeavor, compliance with tax obligations occupy a very important role because handling taxes may lead to an increas...

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Bibliographic Details
Main Authors: Valentin SAVA, Manuela Violeta TUREATCA
Format: Article
Language:English
Published: Dunarea de Jos University of Galati 2017-06-01
Series:Risk in Contemporary Economy
Online Access:http://www.rce.feaa.ugal.ro/images/stories/RCE2017/papers/RCE_2017_605-617.pdf