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Transfer Prices. National and European Perspectives

Author

Listed:
  • Iosif-Simion MIHON

    (University “1st of December 1918â€)

  • Attila TAMAȘ

    (University “1st of December 1918â€)

  • Monica Ioana TOADER

    (University “1st of December 1918â€)

  • Alin IRIMIA

    (University “1st of December 1918â€)

Abstract

There is no doubt about the essence of transfer pricing, the Organization for Economic Cooperation and Development presents itself as a Umberto Eco reflecting economic globalization. A brief description is given but it is very broad in key concepts in this area. Through continuous ideas on national and European legal rules to the rules on the issue of concern, it is in the sense of guaranteeing legal tax treatment by referring to affiliated and independent taxpayers. The present paper presents the basic concepts and principles in the field of transfer pricing, which is very necessary for the perception of the phenomenon of internationalization of business, and of all the transfer price.

Suggested Citation

  • Iosif-Simion MIHON & Attila TAMAȘ & Monica Ioana TOADER & Alin IRIMIA, 2020. "Transfer Prices. National and European Perspectives," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 44-50, November.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2020:i:22:p:44-50
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    More about this item

    Keywords

    transfer pricing; Organization for Economic Cooperation and Development; National; European.;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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