Transfer pricing in a function of abusing tax competition instruments
The paper focuses on elucidating transfer pricing as a means of tax competition instruments misuse. Tax competition instruments have a key role in creating national tax attractiveness for foreign direct investment. However, in order to protect the local tax base on the basis of abuse of tax competit...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Visoka poslovna škola strukovnih studija, Novi Sad
2020-01-01
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| Series: | Škola Biznisa |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1451-6551/2020/1451-65512001137T.pdf |