期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2015
卷号：15
期号：1
语种：English
出版社：Ovidius University Press
摘要：Nowadays, multinational companies are playing an important role within the worldwide economy. These can be seen as important investors, as they bring significant benefits for home countries, as well as for the host countries, such as the spread of technology, the development of the human capital etc. Nevertheless, their presence all over the world trigger also negative effects for example job losses, sometimes on a large scale, reduction of the competition in a certain market etc. The figures have shown that the number of cross border transactions significantly increased. The main economical drivers in favour of such operations are: the rationalisation of the supply chains, the reduction of costs and the efficient allocation of the resources at group level. Nobody should forget that a reorganisation process may bring also tax advantages. The present paper aims to address the subject of reorganisations, as a two-way road between economic drivers and tax planning.
