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Transfer Prices: Mechanisms, Methods And International Approaches

Author

Listed:
  • Pop Cosmina

    () (University of Oradea, Faculty of Economic Sciences)

  • Pop Valer

    () (University of Oradea, Faculty of Economic Sciences)

  • Balaciu Diana

    () (University of Oradea, Faculty of Economic Sciences)

Abstract

Transfer prices are considered the prices paid for the goods or services in a cross-border transaction between affiliates companies, often significant reduced or increased in order to avoid the higher imposing rates from one jurisdiction. Presently, over 60% of cross-border transfers are represented by intra-group transfers. The paper presents the variety of methods and mechanisms used by the companies to transfer the funds from one tax jurisdiction to another in order to avoid over taxation.

Suggested Citation

  • Pop Cosmina & Pop Valer & Balaciu Diana, 2008. "Transfer Prices: Mechanisms, Methods And International Approaches," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1402-1406, May.
  • Handle: RePEc:ora:journl:v:3:y:2008:i:1:p:1402-1406
    as

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    File URL: http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/255.pdf
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    More about this item

    Keywords

    transfer pricing; intra-firm transaction; tax jurisdiction;

    JEL classification:

    • P42 - Economic Systems - - Other Economic Systems - - - Productive Enterprises; Factor and Product Markets; Prices
    • E30 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - General (includes Measurement and Data)
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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