Advanced Search
MyIDEAS: Login

Multinational Companies - Between Restructuring and Transfer Pricing

Contents:

Author Info

  • Cristian - Marian Barbu

    ()
    (Artifex University)

Registered author(s):

    Abstract

    Under the current circumstances of globalised economic activities, the fiscal optimization techniques and methods are inevitably correlated with the fiscal regime of the transfer pricing that are a hot topic but also susceptible to raise contradictory opinions. Starting from these assumptions, this paper makes a selective analysis of the fiscal regulations in this field in Romania by focusing on decrypting controversial legislative aspects that are consequently interpretable. In compliance with the global trend, the Romanian legislation regarding the transfer pricing was modified in February 2008 with specific requirements regarding the contents of the file of the transfer pricing that the Romanian tax- payers that pay their tax on profit and do transactions with affiliated persons must prepare and have available in case of fiscal inspections. The purpose of the file including relevant documentation for the transfer pricing is to reflect how the prices have been established by the taxpayer during the transactions carried out with affiliated persons and to prove that they have been established in compliance with the fairness principle. The legislation regarding the transfer pricing in Romania is one of the most intricate in this region and it clearly mentions the express obligation of the taxpayers doing intra-group transactions to make and submit a file of the transfer pricing upon demand of the fiscal authorities.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.hrmars.com/admin/pics/549.pdf
    Download Restriction: no

    File URL: http://www.hrmars.com/admin/pics/549.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences in its journal International Journal of Academic Research in Accounting, Finance and Management Sciences.

    Volume (Year): 1 (2011)
    Issue (Month): 2 (December)
    Pages: 33-45

    as in new window
    Handle: RePEc:hur:ijaraf:v:1:y:2011:i:2:p:33-45

    Contact details of provider:
    Web page: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal

    Related research

    Keywords: Transfer pricing; business restructuring taxpayer; affiliated persons; fiscal authority;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:hur:ijaraf:v:1:y:2011:i:2:p:33-45. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Hassan Danial Aslam).

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.

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