BUTNARU, Iulia; BRAŞOVEANU, Iulian Viorel - In: Theoretical and Applied Economics 6(595)(supplement) (2014) 6(595)(supplement), pp. 104-112
Considering the effect of the 2008 economic crises, many countries try to protect their national tax bases against erosion through tax planning. However, this target is quite difficult to be achieved taking into account the change in the company’s business models in order to deal with the...