Transfer Pricing and FDI
FDI analysis is usually performed within the frame of the win-win hypothesis. However, we believe that certain circumstances (MNEs following their own business objectives, lack of appropriate regulations, non-observance of the arm’s length principle) may generate disproportionate advantages at the l...
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| Format: | Article |
| Language: | English |
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Danubius University
2013-08-01
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| Series: | Acta Universitatis Danubius: Oeconomica |
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| Online Access: | http://journals.univ-danubius.ro/index.php/oeconomica/article/view/1812/1487 |