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Transfer Pricing – An Analysis from the Romania`s Perspective

Author

Listed:
  • Ioana Ignat

    (Bucharest University of Economic Studies)

Abstract

Given the fact that through transfer pricing companies could move profits from high tax jurisdictions to low ones, world countries have begun to pay particular attention to transfer pricing subject, adopting specific legislation in this respect. The first transfer pricing concepts have been introduced into the Romanian tax legislation more than 25 years ago. This paper presents an evolution of the Romanian transfer pricing legislation, illustrating the main legislative acts in this domain. In addition, the paper presents the key concepts specific to the transfer pricing legislation, exemplifying them through case studies.

Suggested Citation

  • Ioana Ignat, 2019. "Transfer Pricing – An Analysis from the Romania`s Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 755-765, December.
    • Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:755-765
    as

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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20V/20.pdf
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    References listed on IDEAS

    as
    1. Theresa Lohse & Nadine Riedel & Christoph Spengel, 2012. "The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview," Working Papers 1227, Oxford University Centre for Business Taxation.
    2. Liu, Guowei & Zhang, Jianxiong & Tang, Wansheng, 2015. "Strategic transfer pricing in a marketing–operations interface with quality level and advertising dependent goodwill," Omega, Elsevier, vol. 56(C), pages 1-15.
    3. Messaoud Mehafdi, 2000. "The Ethics of International Transfer Pricing," Journal of Business Ethics, Springer, vol. 28(4), pages 365-381, December.
    4. Gao, Lu & Zhao, Xuan, 2015. "Determining intra-company transfer pricing for multinational corporations," International Journal of Production Economics, Elsevier, vol. 168(C), pages 340-350.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    transfer pricing; arm`s length principle; related parties; transfer pricing methods; Romania;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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