IDEAS home Printed from https://ideas.repec.org/a/cbu/jrnlec/y2022v5p109-114.html
   My bibliography  Save this article

The Transfer Pricing Method: Practical Approach

Author

Listed:
  • TIRAU ADRIAN

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA)

  • COZMA ION

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA)

Abstract

The transfer pricing case is a method that applies to those economic entities that carry out transactions between related parties, as is the case of the economic entity under review in the auto parts industry, in the context of tax authorities not wanting to allow companies to evade paying taxes, thereby taking unfair advantage of low-income jurisdictions or so-called tax havens. Their tax base suffers as a result of companies' use of questionable transfer pricing policies. In the present research we conducted an empirical analysis at a company in the automotive components industry, where we aimed to make a forecast of the gross trade margin based on the volume of expenses and revenues achieved in the first half of the analyzed year, we want to calculate the MoTC forecast until the end of the year.

Suggested Citation

  • Tirau Adrian & Cozma Ion, 2022. "The Transfer Pricing Method: Practical Approach," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 109-114, October.
    • Handle: RePEc:cbu:jrnlec:y:2022:v:5:p:109-114
    as

    Download full text from publisher

    File URL: https://www.utgjiu.ro/revista/ec/pdf/2022-05/14_Tirau.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Ciumag Marin & Ciumag Anca, 2021. "Fiscal And Accounting Aspects Regarding The Profit Tax," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 62-68, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.

      Corrections

      All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cbu:jrnlec:y:2022:v:5:p:109-114. See general information about how to correct material in RePEc.

      If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

      If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

      If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

      For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ecobici Nicolae (email available below). General contact details of provider: https://edirc.repec.org/data/fetgjro.html .

      Please note that corrections may take a couple of weeks to filter through the various RePEc services.

      IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.