Transfer Pricing and the Manifestations of Tax Evasion
Andreea - Lavinia Cazacu (Neamtu)

The attraction of capital is a justified phenomenon, being attracted by certain factors, mainly the tax factors, because capital migrates from a market with high level of taxation towards one with a low level of taxation, its purpose being their optimal growth. With the expansion of economic globalization phenomenon, interstate financial flows increase, being generated mainly by transfer pricing, and the internationalization of economic crime gains new valence.

Full Text: PDF     DOI: 10.15640/jibe.v5n1a10