Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law

Data publikacji: 07 lis 2020

Zakres stron: 1 - 18

Otrzymano: 01 lip 2020

Przyjęty: 01 wrz 2020

DOI: https://doi.org/10.2478/jles-2020-0008

Słowa kluczowe

International taxation, business profits, permanent establishment, advance pricing agreements, Romanian jurisprudence

© 2020 Florin Cornel Dumiter et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.