Eugenia, Georgescu Iuliana; Mihai-Bogdan, Afrãsinei - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1258-1263
In order to maximise profit and to reduce the burden of tax in the jurisdictions with high tax, many of the multinational companies abuse transfer pricing by directing the profit towards subsidiaries which are localised in more favourable jurisdictions from this point of view. The cross-border...