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    STUDIA NEGOTIA - Issue no. 2 / 2002  
         
  Article:   MODALITIES TO IMPROVE THE ROMANIAN LEGISLATION TO DIMINISH OF FISCAL EVASION.

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  Abstract:  A few decades ago transfers of products or intellectual property rights at artificially deflated or inflated prices from associated companies or individuals, in order to make a large profit in a tax haven or treaty haven entity, used to be a successful way of accumulating tax free income. Since then many European countries have adopted complicated and extensive anti-avoidance measures (such as CFC legislation or transfer pricing legislation) that allows tax authorities to adjust the trading profits that haven’t been made under arm’s length transactions.  
         
     
         
         
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