At present the most constant and decisive dimension of our society is represented by change, its effects the more significant are the shorter time they require. How do these changes influence precisely the managers in state companies and their managerial decisions? How have they succeeded in...

Lately at world level there have been recorded transformations of society in general and of the production activity in particular, as a consequence of some qualitative changes from different fields such as the technological one (information becomes a new major source of the company), commercial,...

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...