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TUDOR RUSU, Fiscal risks in the outsourcing of the enterprises activity

Abstract: This article will analyze the tax problems that may occur during the outsourcing process. The enterprises can organize their activity in a such way that many of the subsidiary tasks are outsourced to other companies. The fiscal problems arise when the outsourcing process is used to shift the profit from one company to another, the last one being subjected to a much more attractive tax regime. In the first part, a classification of the types of outsourcing will be made followed by the advantages and disadvantages of this process. In the second part of the article, the remedies against fictive outsourcing will be analyzed.

Keywords: outsourcing; fiscal risks; profit shifting.

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