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Double Taxation Conventions, Transfer Pricing and Fiscal Space. From Tax Law Underpinnings to Financial Assessments Cover

Double Taxation Conventions, Transfer Pricing and Fiscal Space. From Tax Law Underpinnings to Financial Assessments

Journal of Legal Studies
Volume 34 (2024): Issue 48 (December 2024)
By: Florin Cornel Dumiter and  Georgeta Valeria Sabău  
Open Access
|Nov 2024

Authors

Florin Cornel Dumiter

dumiter.florin@uvvg.ro

“Vasile Goldiș” Western University of Arad, Romania

Georgeta Valeria Sabău

georgetasabau@yahoo.com

“Vasile Goldiș” Western University of Arad, Romania
DOI: https://doi.org/10.2478/jles-2024-0011 | Journal eISSN: 2457-9017 | Journal ISSN: 2392-7054
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Language: English
Page range: 1 - 20
Submitted on: Aug 1, 2024
Accepted on: Sep 1, 2024
Published on: Nov 6, 2024
Published by: Vasile Goldis Western University of Arad
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Tax treaties,
arm’s length principle,
taxation,
aggressive tax planning,
fiscal space
Related subjects:
Law,
Commercial law,
Commercial law, other,
Law of civil procedure, voluntary jurisdiction,
Law of civil procedure, voluntary jurisdiction, other,
Public law,
Public law, other,
Criminal law,
Criminal law, other

© 2024 Florin Cornel Dumiter, Georgeta Valeria Sabău, published by Vasile Goldis Western University of Arad
This work is licensed under the Creative Commons Attribution 4.0 License.

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