ASPECTE ALE PLANIFICĂRII INTERNAŢIONALE CU INTENŢIE DE FRAUDARE FISCALĂ
INTENTIONAL PLANNING ASPECTS OF INTERNATIONAL TAX FRAUD
Author(s): Nicoleta Carmen ArdeleanSubject(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.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 20/2010
- Issue No: 3
- Page Range: 525-530
- Page Count: 6
- Language: Romanian