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The Increasing Importance of Transfer Pricing and the Tax Strategies of the Transnational Corporations

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  • Georgeta Ilie

Abstract

Pricing policy of intra-group transactions can have significant effects on competitive advantage and profitability in terms of fiscal costs of companies with international activity. The trend in transfer pricing developments in many countries reveals a growing interest of the national tax authorities towards transfer pricing, which is one of the main areas of tax investigation. The paper deals with issues of increasing interest of companies to transfer pricing, and tax measures taken by the authorities towards the regulatory framework for transfer pricing. In this context, are presented aspects about transfer pricing, the implications of their use, specific legal rules and procedures applicable in Romania.

Suggested Citation

  • Georgeta Ilie, 2014. "The Increasing Importance of Transfer Pricing and the Tax Strategies of the Transnational Corporations," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(4), pages 9-13, December.
    • Handle: RePEc:khe:journl:v:6:y:2014:i:4:p:9-13
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    More about this item

    Keywords

    Transfer price; taxation; multinational companies OECD Guidelines; EU; Romania;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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