文章基本信息

标题：The Transactions Betwen Affiliated Companies And The Fiscal Consequences When They Are Not „at An Arm’s Lenght
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作者：Economist PhD Student Ioan Dobra –The National Fiscal Administration Agency ; The General Public Finance Institution Alba Lecturer PhD Student Attila Szora TAMAS –„1 Decembrie 1918” University Alba Iulia attaconsulting@yahoo.com
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2007
卷号：1
期号：9
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The role of multinational companies in the international commerce has grown considerably in the last 20 years. This reflects the growth of national economies and the technological progress, especially in the communications field. The development of multinational companies implies very complex fiscal aspects for the companies and for the fiscal administration agencies, because national fiscal regulations can’t be seen in an isolated manner, but in a vastly international context.
关键词：multinational companies; fiscal regulations; taxation/pj