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Optimization of Transfer Pricing in a Recession with Reflection on Croatian Situation
Authors: Jasminka Radolović
Abstract:Countries in recession, among them Croatia, have lower tax revenues as a result of unfavorable economic situation, which is decrease of the economic activities and unemployment. The global tax base has decreased. In order to create larger state revenues, states use the institute of tax authorities. By controlling transfer pricing in the international companies and using certain techniques, tax authorities can create greater tax obligations for the companies in a short period of time.
Digital Object Identifier (DOI): doi.org/10.5281/zenodo.1082945Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1167
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