TRANDAFIR, ADINA; RISTEA, LUMINITA - In: Journal of Academic Research in Economics 3 (2011) 3 (November), pp. 641-647
As the amplification process of globalization of economic activity and increasing the share of assets held by non-residents, tax competition problem acquires new meanings. Although, in essence, competition, on the general, is beneficial, increasing manifestation of globalization emphasizes the...