Transfer Pricing in the European Union

The transfer pricing mechanism is a tool commonly used to transfer the tax base from countries with high taxation in countries with low taxation. In the European Union, this financial operations generate significant tax revenue losses. In an attempt to limit the handling of corporate tax systems, ma...

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Bibliographic Details
Main Authors: Gheorghe MATEI, Daniela PÎRVU
Format: Article
Language:English
Published: General Association of Economists from Romania 2011-04-01
Series:Theoretical and Applied Economics
Subjects:
Online Access: http://store.ectap.ro/articole/582.pdf