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Transfer Pricing – a Fiscal Issue

Author

Listed:
  • Anca BANDOI
  • Dana DANCIULESCU
  • Ion TOMITA

    () (University of Craiova)

Abstract

Lately a frequently used practice to reduce fiscal costs is the commercial transactios of products between subsidiaries of multi-national entities depending on their actual purposes or strategic objectives. In this context an important role in policy’s of such companies have methods available for pricing transfer. Even a relatively late entrant into economical practice, transfer pricing has rapidly emerged because more than a half of global transactions are conducted through multinational companies. In this paper we intend to present some of the situations where use transfer pricing, the consequences of their practice and their fixing methods on the basis of the strategic objectives of companies.

Suggested Citation

  • Anca BANDOI & Dana DANCIULESCU & Ion TOMITA, 2008. "Transfer Pricing – a Fiscal Issue," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(36), pages 169-176, May.
  • Handle: RePEc:aio:aucsse:v:1:y:2008:i:36:p:169-176
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    File URL: http://feaa.ucv.ro/AUCSSE/0036v1-010.pdf
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    References listed on IDEAS

    as
    1. S¯ren Bo Nielsen & Pascalis Raimondos-M¯ller & Guttorm Schjelderup, 2003. "Formula Apportionment and Transfer Pricing under Oligopolistic Competition," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 419-437, April.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    transfer pricing; profitability; tax;

    JEL classification:

    • D00 - Microeconomics - - General - - - General
    • D40 - Microeconomics - - Market Structure, Pricing, and Design - - - General
    • L00 - Industrial Organization - - General - - - General
    • L40 - Industrial Organization - - Antitrust Issues and Policies - - - General

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