IDEAS home Printed from https://ideas.repec.org/a/agr/journl/v4(557)y2011i4(557)p99-110.html
   My bibliography  Save this article

Transfer Pricing in the European Union

Author

Listed:
  • Gheorghe MATEI

    (University of Craiova)

  • Daniela PÎRVU

    (University of Pitesti)

Abstract

The transfer pricing mechanism is a tool commonly used to transfer the tax base from countries with high taxation in countries with low taxation. In the European Union, this financial operations generate significant tax revenue losses. In an attempt to limit the handling of corporate tax systems, many public authorities have introduced regulations on transfer pricing, but the effectiveness of these rules has proved limited, and they contributed to the increasing complexity of tax laws and to the appearance of additional costs for companies. A solution to the solving of the transfer pricing problem in the European Union is represented by the introduction of the common consolidated corporate tax base.

Suggested Citation

  • Gheorghe MATEI & Daniela PÎRVU, 2011. "Transfer Pricing in the European Union," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(4(557)), pages 99-110, April.
    • Handle: RePEc:agr:journl:v:4(557):y:2011:i:4(557):p:99-110
    as

    Download full text from publisher

    File URL: http://store.ectap.ro/articole/582.pdf
    Download Restriction: no
    File URL: http://www.ectap.ro/articol.php?id=582&rid=73
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lucia Mihóková & Alena Andrejovská & Slavomíra Martinková, 2018. "Daňová konkurencieschopnosť členských krajín Európskej únie v kontexte korporátneho zdanenia [Tax Competitiveness of EU Member States in the Context of Corporate Taxation]," Politická ekonomie, Prague University of Economics and Business, vol. 2018(5), pages 588-608.
    2. Fitore Morina & Bedri Peci, 2017. "Harmonization of Corporate Income Tax (CIT) in the EU - Achievements and Challenges," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 13(6), pages 323-333, DECEMBER.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:agr:journl:v:4(557):y:2011:i:4(557):p:99-110. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marin Dinu (email available below). General contact details of provider: https://edirc.repec.org/data/agerrea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.