THE TRANSACTIONS BETWEN AFFILIATED COMPANIES AND
 THE FISCAL CONSEQUENCES WHEN THEY ARE NOT „AT AN
                   ARM’S LENGHT”

  Economist PhD Student Ioan Dobra –The National Fiscal Administration Agency,
                   The General Public Finance Institution Alba
                               id_ec574@yahoo.com
  Lecturer PhD Student Attila Szora TAMAS –„1 Decembrie 1918” University Alba
                                       Iulia
                            attaconsulting@yahoo.com


        Abstract: The role of multinational companies in the international commerce has
grown considerably in the last 20 years. This reflects the growth of national economies
and the technological progress, especially in the communications field. The development
of multinational companies implies very complex fiscal aspects for the companies and for
the fiscal administration agencies, because national fiscal regulations can’t be seen in an
isolated manner, but in a vastly international context.

       Keywords: multinational companies, fiscal regulations, taxation

       JEL codes: H25, F23