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Transfer Prices - An International Problem

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  • Andreea - Lavinia Cazacu (NEAMTU)

Abstract

The paper aims to highlight the importance of transfer pricing in the international economic environment, a topical subject, with a strong impact both on the affiliated companies and on the countries in which these companies operate. It is important to emphasize that, at present, the transfer price is an important element in the activity of companies around the world, considering the changing business environment and the expansion of globalization. Also, setting transfer prices in a robust and fair way to all parties involved is one of the most important international tax issues.

Suggested Citation

  • Andreea - Lavinia Cazacu (NEAMTU), 2017. "Transfer Prices - An International Problem," Junior Scientific Researcher, SC Research Publishing SRL, vol. 3(2), pages 19-25, November.
    • Handle: RePEc:jsr:journl:v:3:y:2017:i:2:p:19-25
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    References listed on IDEAS

    as
    1. Conover, Teresa L. & Nichols, Nancy B., 2000. "A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress," The International Journal of Accounting, Elsevier, vol. 35(2), pages 189-211, July.
    2. Cravens, Karen S., 1997. "Examining the role of transfer pricing as a strategy for multinational firms," International Business Review, Elsevier, vol. 6(2), pages 127-145, April.
    3. Cravens, Karen S. & Shearon, Winston Jr., 1996. "An outcome-based assessment of international transfer pricing policy," The International Journal of Accounting, Elsevier, vol. 31(4), pages 419-443.
    4. Sikka, Prem & Willmott, Hugh, 2010. "The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 342-356.
    5. Jack Hirshleifer, 1956. "On the Economics of Transfer Pricing," The Journal of Business, University of Chicago Press, vol. 29, pages 172-172.
    6. Andreea Lavinia Cazacu (Neamţu), 2015. "An approach on links between transfer pricing and tax havens," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 15(1), pages 51-58.
    7. Messaoud Mehafdi, 2000. "The Ethics of International Transfer Pricing," Journal of Business Ethics, Springer, vol. 28(4), pages 365-381, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    transfer pricing strategy; international environment; arm length principle; phenomenology; price transfer; affiliated party transaction;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • F30 - International Economics - - International Finance - - - General
    • E - Macroeconomics and Monetary Economics

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