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Practical and Theoretical Aspects on Transfer Pricing



    (University of Craiova)


    (Spiru Haret University)


It is known that in 2010, the art. 11 para. 2 of the Tax Code was amended as to extend the application of regulations concerning transfer pricing on the transactions between the Romanian affiliated persons. As a consequence, a significant increase in the number of tax inspections has been observed between 2010-2011, that has aimed to investigate the transfer pricing charged by companies in the relations with the affiliated persons, both non- resident and Romanian persons.It has been found out of these tax inspections that it is difficult to put into practice the set of regulations regarding the transfer pricing, both taxpayers and tax inspectors being inexperienced in this field.

Suggested Citation

  • Radu BUZIERNESCU & Mihai ANTONESCU, 2011. "Practical and Theoretical Aspects on Transfer Pricing," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(13), pages 102-106, December.
  • Handle: RePEc:aio:fpvfcf:v:1:y:2011:i:13:p:102-106

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    References listed on IDEAS

    1. Sebastian Edwards, 1990. "Capital Flows, Foreign Direct Investment, and Debt-Equity Swaps in Developing Countries," NBER Working Papers 3497, National Bureau of Economic Research, Inc.
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    More about this item


    transfer pricing; tax inspections; legislation;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other


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