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The Effects Of Fiscal Policy In The Field Of Transfer Pricing - Empirical Research

Author

Listed:
  • Cristina (Castrase) DIDEA

    (1 Decembrie 1918 University of Alba Iulia)

  • Simion Iosif MIHON

    (PhD Assoc. Prof. 1 Decembrie 1918 University of Alba Iulia)

  • Dan Ioan TOPOR

    (1 Decembrie 1918 University of Alba Iulia)

Abstract

In the context of globalization, the phenomenon of expanding business across national borders has grown, so that multinational groups have strengthened their position in the world economy. This has led to the adoption of legislation in the field of transfer pricing, the purpose of which is to regulate the taxation of profits within groups by combating the phenomenon of the erosion of the tax base and the transfer of profits. Through this scientific approach, we analyze in a pragmatic way the significant transactions of a Romanian subsidiary in correlation with the transfer pricing file prepared. The article also aims to summarize the stage of implementation of actions aimed at stopping the phenomenon of erosion of the tax base and global profit transfer (BEPS).

Suggested Citation

  • Cristina (Castrase) DIDEA & Simion Iosif MIHON & Dan Ioan TOPOR, 2024. "The Effects Of Fiscal Policy In The Field Of Transfer Pricing - Empirical Research," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 13(2), pages 1-11, iulie.
    • Handle: RePEc:sdb:social:v:13:y:2024:i:2:n:1:p:1-11
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    References listed on IDEAS

    as
    1. Choi, Jay Pil & Furusawa, Taiji & Ishikawa, Jota, 2020. "Transfer pricing regulation and tax competition," Journal of International Economics, Elsevier, vol. 127(C).
    2. Plesner Rossing, Christian & Cools, Martine & Rohde, Carsten, 2017. "International transfer pricing in multinational enterprises," Journal of Accounting Education, Elsevier, vol. 39(C), pages 55-67.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    transfer pricing; transfer pricing file; OECD; BEPS; affiliate relationships;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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