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Practical and Theoretical Aspects on Transfer Pricing

Author

Listed:
  • Radu BUZIERNESCU

    (University of Craiova)

  • Mihai ANTONESCU

    (Spiru Haret University)

Abstract

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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    More about this item

    Keywords

    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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