International corporate tax system does not succeed very well in taxing the cross-border business of the multinational enterprises. Therefore, both the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) have proposed several tax reforms. We recognize in this...

Tässä tutkimuksessa tarkastellaan yritysten tekemiä ulkoistuksia sekä toimintojen siirtoja maasta toiseen. Tutkimustulosten mukaan 2000-luvun alkupuoliskolla Suomesta on siirtynyt ulkomaille toimintoja yhteensä noin 10 000-23 000 henkilötyövuoden verran. Vuositasolla tämä vastaa noin...

The English version of the article can be found at: 'https://ssrn.com/abstract=3113686' https://ssrn.com/abstract=3113686.Romanian Abstract: Creşterea exporturilor prin stimularea investiţiilor strǎine directe ar putea fi o soluţie pentru problema deficitelor persistente ale balanţei...

International corporate tax system does not succeed very well in taxing the cross-border business of the multinational enterprises. Therefore, both the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) have proposed several tax reforms. We recognize in this...

<span lang=\"\\"\\\\"\\\\\\\\"EN-GB\\\\\\\\"\\\\"\\"\" style=\"\"\"\"font-family: \">Drawing on recent literature on the issue of services offshoring, this essay aims to give an overall picture on the dynamics, scale and effects of this phenomenon in Romania.</span>

The study begins establishing the risk for the foreign direct investments of the international corporations.