The role of franchising contracts on the current market cannot be neglected, as they have advantages for both the franchisor and the franchisee. Thus, on the one hand, the franchisor has the possibility of creating a franchise network or to develop it, making his business, goods or services even better known, without needing a considerable investment, and, on the other hand, the franchisee enjoys the possibility of implementing a busine...

The holding companies have played, in time, an important role in both hiding the assets from tax authorities of the competent states and the identity of the funds’s real beneficiaries. This types of entities were, regularly, incorporated in fiscal paradises which offered a more advantaged tax regime than the ones where the companies performed their main activities. In the light of the latest international provisions regarding the exchan...