Transfer Pricing–A Present-Day Issue
AbstractWithin the fiscal inspection procedures and financial control undertaken by the Romanian fiscal authorities, a special place and an everyday more increasing share is occupied by the transactions between Romanian companies with affiliated entities. The principle that should stay at the foundation of these transactions is that every agreement of purchase or sale between affiliates should be made at the market price. This paper aims to present methodological aspects regarding transfer pricing and to underline the evolution and the expectations related to this subject in Romania.
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Bibliographic InfoArticle provided by Fundația Română pentru Inteligența Afacerii, Editorial Department in its journal CrossCultural Management Journal.
Volume (Year): (2013)
Issue (Month): 28 (August)
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Affiliated entities; Transfer pricing; Romanian and international legislation; Methods used in the calculation of transfer pricing;
Find related papers by JEL classification:
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- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Government Policy and Regulation
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