TRANSFER PRICING–A PRESENT-DAY ISSUE

TRANSFER PRICING–A PRESENT-DAY ISSUE

Within the fiscal inspection procedures and financial control undertaken by the Romanian fiscal authorities, a special place and an everyday more increasing share is occupied by the transactions between Romanian companies with affiliated entities. The principle that should stay at the foundation of...

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Bibliographic Details
Main Author: Elena CHIȚIMUȘ
Format: Article
Language:English
Published: Romanian Foundation for Business Intelligence 2013-06-01
Series:SEA: Practical Application of Science
Subjects:
Affiliated entities
Transfer pricing
Romanian and international legislation
Methods used in the calculation of transfer pricing
Online Access: http://seaopenresearch.eu/Journals/articles/SPAS_1_30.pdf
Description
Summary:Within the fiscal inspection procedures and financial control undertaken by the Romanian fiscal authorities, a special place and an everyday more increasing share is occupied by the transactions between Romanian companies with affiliated entities. The principle that should stay at the foundation of these transactions is that every agreement of purchase or sale between affiliates should be made at the market price. This paper aims to present methodological aspects regarding transfer pricing and to underline the evolution and the expectations related to this subject in Romania.
ISSN:2360-2554

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