This paper is intended to be as a blueprint for the state of regulation on insolvency proceedings in Romania regarding the entities’ activities and the overall impact on the economic environment. From the highlighted statistical analysis regarding the number of insolvencies registered in...

Pricing policy of intra-group transactions can have significant effects on competitive advantage and profitability in terms of fiscal costs of companies with international activity. The trend in transfer pricing developments in many countries reveals a growing interest of the national tax...