Considerations regarding tax optimization in implanted multinational enterprises through external growth for the automobile industry in Central Eastern Europe

The business strategy of multinational enterprises (MNEs) from the automobile industry implanted in Central-Eastern European (CEE) countries (Poland, Czech Republic and Romania) is an offensive one, global from operational perspective. Mainly it aims the extension of market share through horizontal growth, generally external type single-domain (Mergers and Acquisitions) and internal type (Greenfield investments) in a lower degree. These enterprises put in practice also a defending strategy for the owned market shares through increasing the efficiency of the production network at global level. This paper aims to present the less evident aspects of tax optimization of the applied business strategy by implemented MNEs in the automobile industry in CEE, and in this context, the necessity to establish transfer prices in accordance with the OECD recommendations, as an obligation assessed by the tax legislations of the considered countries, but also from the necessity of efficient run of these enterprises.multinational enterprises, external growth, transfer price, tax optimization

Considerations regarding tax optimization in implanted multinational enterprises through external growth for the automobile industry in Central Eastern Europe

The business strategy of multinational enterprises (MNEs) from the automobile industry implanted in Central-Eastern European (CEE) countries (Poland, Czech Republic and Romania) is an offensive one, global from operational perspective. Mainly it aims the extension of market share through horizontal growth, generally external type single-domain (Mergers and Acquisitions) and internal type (Greenfield investments) in a lower degree. These enterprises put in practice also a defending strategy for the owned market shares through increasing the efficiency of the production network at global level. This paper aims to present the less evident aspects of tax optimization of the applied business strategy by implemented MNEs in the automobile industry in CEE, and in this context, the necessity to establish transfer prices in accordance with the OECD recommendations, as an obligation assessed by the tax legislations of the considered countries, but also from the necessity of efficient run of these enterprises

Toward a taxonomy of entrepreneurship education research literature: A bibliometric mapping and visualization

The retrospective amount of research literature dedicated to entrepreneurship education (EE) is overwhelming, which makes producing an overview difficult. However, advanced bibliometric mapping and clustering techniques can help visualize and structure complex research literature. Thus, the objective of this mapping study is to systematically explore and cluster the EE research literature to deliver a taxonomic scheme that can serve as a basis for future research. The analyzed data, which were drawn from the Web of Science and Scopus, consist of 1773 peer-reviewed documents published between 1975 and 2014. On the one hand, this taxonomy should create stronger ties to educational research; on the other, it can foster international research collaboration to boost both interdisciplinary EE and its impact on a global basis. This work reinforces our understanding of current EE research by identifying and distilling the most powerful intellectual relationships among its contributions and contributors. Consequently, this study addresses not only the academic community but also entrepreneurship educators and policymakers in an effort to boost entrepreneurial spirit, design effective policy instruments, and, ultimately, improve societal welfare.ISSN:1747-938