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- Title
THE INCREASING IMPORTANCE OF TRANSFER PRICING AND THE TAX STRATEGIES OF THE TRANSNATIONAL CORPORATIONS.
- Authors
ILIE, Georgeta
- 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.
- Subjects
ROMANIA; TRANSFER pricing; INTERNATIONAL business enterprises; TAXATION; PROFITABILITY; INTEREST rates; ORGANISATION for Economic Co-operation &; Development
- Publication
Knowledge Horizons / Orizonturi ale Cunoasterii, 2014, Vol 6, Issue 4, p9
- ISSN
2069-0932
- Publication type
Article