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Transfer Pricing Rules: National and International Approach

Author

Listed:
  • Adrian Ioan Tirau

    (“1st of DÐµÑ Ðµmber 1918†Univеrsitу оf Ð lbа Iuliа, Rоmаniа)

  • Iоn Соzmа

    (“1st of DÐµÑ Ðµmber 1918†Univеrsitу оf Ð lbа Iuliа, Rоmаniа)

  • Andreea Marin Pantelescu

    (The Bucharest University of Economic Studies, Romania)

Abstract

The need to regulate transfer pricing is a subject of international importance due to the needs developed by international corporations. The Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations made a opinion paper on the transfer pricing system used by transnational companies as early as 1979, and in 1995 made a guidelines on transfer pricing for tax administrations and transnational companies. In the European Union, these operations have become widespread and generate significant losses of tax revenue, leading to an acute need for legislation to normalize these practices. In order to help countries where this issue is frequently encountered, the European Union has come up with a real solution, namely to adopt a common consolidated corporate income tax base.

Suggested Citation

  • Adrian Ioan Tirau & Iоn Соzmа & Andreea Marin Pantelescu, 2022. "Transfer Pricing Rules: National and International Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 993-1001, September.
    • Handle: RePEc:ovi:oviste:v:xxii:y:2022:i:1:p:993-1001
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    More about this item

    Keywords

    transfer price; tax administration; OCDE; report; income tax;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls

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