INTENTIONAL PLANNING ASPECTS OF INTERNATIONAL TAX FRAUD Cover Image

ASPECTE ALE PLANIFICĂRII INTERNAŢIONALE CU INTENŢIE DE FRAUDARE FISCALĂ
INTENTIONAL PLANNING ASPECTS OF INTERNATIONAL TAX FRAUD

Author(s): Nicoleta Carmen Ardelean
Subject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: taxation; differences; policy; competition.

Summary/Abstract: The main issues to facilitate implementation of schemes to defraud are: the trend towards economic globalization, testing some countries to encourage foreign investment, which creates for some companies to establish favorable tax regimes.

  • Issue Year: 20/2010
  • Issue No: 3
  • Page Range: 525-530
  • Page Count: 6
  • Language: Romanian
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