The transfer pricing mechanism is a tool commonly used to transfer the tax base from countries with high taxation in countries with low taxation. In the European Union, this financial operations generate significant tax revenue losses. In an attempt to limit the handling of corporate tax...

For solving the existing difficulties in corporate income taxation, the European Commission proposed the introduction of measures for coordination, solution contested by some Member States but supported by most professionals and many organizations representing the interests of European...

Restrictions on freedom of movement on the internal market are generated by differences between national tax systems so that some degree of tax harmonization in the Member States of the European Union is necessary. This paper aims to present the main arguments that experts have made, over the...

The idea of harmonizing corporate income taxes is currently one of the most important topic of debate on the agenda of the European Commission, but also in the specialists' theoretical approaches. The extreme diversity of these approaches is a relevant indicator for the complex problems that...

Developed countries are faced with significant risks based on the problem of the increasing public debt. The most recent assessments bring to the forefront clear perspectives regarding the expansion of the period of economic uncertainty until 2020, which is why certain countries, especially...

Decentralization process, due to its inter-sectoral feature, is a very difficult process and requires constant coordination between the actors involved, as well as the undertaking by them, including by the recipients (local public administration authorities), of the measures agreed on. Thus, for...

It is widely accepted that a data warehouse is the central place of a Business Intelligence system. It stores all data that is relevant for the company, data that is acquired both from internal and external sources. Such a repository stores data from more years than a transactional system can...

The low level of health expenditure per capita and the lack of efficiency within the Romanian health insurance system call for the creation and implementation of certain additional means medical risk management and healthcare financing. Therefore, in 2011 a bill has been drafted introducing an...

Creating the Single Market and EU enlargement were issues with profound implications on the tax systems of Member States in general and corporate income tax systems in particular. In the context of the tax competition appearance in the European Union, the issue of corporate income tax impact on...

To succeed in the context of a global and dynamic economic environment, the companies must use all the information they have, as efficiently as possible, in order to gain competitive advantages and to consolidate their position on the market. They have to respond quickly to the changes in the...