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The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation

Sunley, Emil - In: CESifo Forum 3 (2002) 1, pp. 36-37

Persistent link: https://www.econbiz.de/10005013164

Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market

Weiner, Joann - In: CESifo Forum 3 (2002) 1, pp. 10-20

Persistent link: https://www.econbiz.de/10004998610

Advance Pricing Arrangements an Alternative to The Transfer Pricing File. New Developments in Romania

Adina, TRANDAFIR; Luminita, RISTEA - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 193-197

The targeted objectives are to understand the necessity of implementation of the advance pricing arrangement (APA) by the Romanian national tax authority as a technical support in dealing with cross-border transactions between related parties. The paper first identifies the concept of advance...

Persistent link: https://www.econbiz.de/10008854967