文章基本信息

标题：How to defend the profit shifting in front of the tax authorities?
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作者：Butnaru, Iulia ; Braşoveanu, Iulian Viorel
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2015
卷号：XXII
期号：Special(II)
页码：131-139
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：Nowadays, multinational companies are playing an important role within the worldwide economy. One of the main tax areas investigated by the tax authorities and detailed by the authors in this paper, refers to the reduction of the tax burden by a multinational company in the country where its activities are carried on, by shifting its income away from the entitled jurisdiction. Thus, it is essential to understand the way such companies operate (e.g. the functions, assets and risks assumed) and shift their profits among different countries. Identifying the proper allocation keys and implementing a feasible method to allocate the expenses and revenues represent an important step in the fight with the tax authorities. In light of the above, this paper presents a program that can be used by companies for allocating automatically the expenses and profits booked. The program developed employs limited resources and it is complaint with the domestic and international tax rules.
关键词：MCs; allocation keys; method; profit shifting.