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The Problem of Tax Havens and the Romanian Tax Authorities' Reaction

Afrasinei, Mihai Bogdan - In: CES Working Papers 5 (2013) 2, pp. 149-159

The opportunities to avoid paying taxes provided by tax havens have motivated numerous multinational companies to resort to offshore operations, generating a significant tax loss at a global level. Romania is facing the same problem and the Finance Minister estimates that offshore operations in...

Persistent link: https://www.econbiz.de/10012017066

An Overview of the European Tax Havens

Maftei, Loredana - In: CES Working Papers 5 (2013) 1, pp. 41-50

In the actual context of economic globalization, tax havens represent a significant obstacle for global governments seeking to increase their fiscal incomes and a source of polarization of income and wealth. Statistics reports showed that tax havens hold at least $10 trillion in assets, money...

Persistent link: https://www.econbiz.de/10012017057

The Influence of the Connections of Romanian Non-Listed Firms to Tax Havens on their Profitability

Afrasinei, Mihai-Bogdan; Georgescu, Iuliana Eugenia; … - In: CES Working Papers 8 (2016) 4, pp. 572-596

almost all around the world. This paper investigates the influence of the connections (via subsidiaries or shareholders) of …

Persistent link: https://www.econbiz.de/10012017309

Business Strategies of the Multinational Corporations

Diaconu, Laura - In: CES Working Papers 4 (2012) 2, pp. 141-151

The international strategic management facilitates the development of the international strategies that shape a large context for reaching the main goals of a multinational company. At a conceptual level, there are many similarities between designing a strategy that could be used only in one...

Persistent link: https://www.econbiz.de/10012016993

Value Creation Through Corporate Governance

Chitimus, Elena - In: CES Working Papers 5 (2013) 4, pp. 474-483

Companies spend time and money in order to improve their corporate governance (CG) system and also do not forget to inform third parties about their efforts in this field. CG studies the separation of power at an entity level and the segregation of responsibilities between shareholders,...

Persistent link: https://www.econbiz.de/10012017095

International Trade During the Crisis. Determinants

Spiridon, Cristian - In: CES Working Papers 6 (2014) 2, pp. 156-164

country groups according to the degree of development and the uttering of new factors influencing world trade (risk shock …

Persistent link: https://www.econbiz.de/10012017143

Dimensions of Multinational Enterprises

Sarbu, Maria - Ramona - In: CES Working Papers 7 (2015) 3, pp. 751-758

-financial multinationals in the world, based on the assets held abroad and depending on the transnationality index (TNI) in 2013. In order to … achieve the purpose of the current paper we employed data from UNCTAD database and the World Investment Report (WIR) from 2015 …. Information on multinationals ranked by foreign assets according to the World Investment Report in 2015 show that, based on the TN …

Persistent link: https://www.econbiz.de/10012017254

Is Human Capital a Major Determinant of the FDI Inflows? Empirical Evidences from the EU States

Diaconu, Laura - In: CES Working Papers 8 (2016) 2, pp. 238-250

Knowing the importance of foreign direct investments (FDI) for economic development of a country, the main objective of the present paper is to analyse whether the human capital represents a major determinant for the multinational companies to invest in the European Union states. Moreover, we...

Persistent link: https://www.econbiz.de/10012017288

Common Fiscal Policy

Mursa, Gabriel - In: CES Working Papers 6 (2014) 2a, pp. 141-149

The purpose of this article is to demonstrate that a common fiscal policy, designed to support the euro currency, has some significant drawbacks. The greatest danger is the possibility of leveling the tax burden in all countries. This leveling of the tax is to the disadvantage of countries in...

Persistent link: https://www.econbiz.de/10012017157

The Main Features of the Flows of Foreign Direct Investments in Romania

Donciu, Elena Chirila - - In: CES Working Papers 4 (2012) 3a, pp. 493-501

A distinctive characteristic of The Global Economy over the last few decades has been the rising rate and the impressive increase in the Foreign Direct Investment (FDI globally). Due to the potential role that foreign direct investments may play in accelerating the growth rate and re-shaping the...

Persistent link: https://www.econbiz.de/10012017022