Aranjamentele de Cash Pooling – care este remunerația justă și cine este beneficiarul efecv? / Cash Pooling mechanism – what is the arm’s length interest charge, and who is the beneficial owner?

Autor: Schuster, Romana, Bercovici, Camelia
Zdroj: Tax Magazine. (2):78-84
Databáze: Central and Eastern European Online Library (CEEOL)