TAX ASPECTS OF TRANSFER PRICE REGULATION: PERSPECTIVE OF IMPLEMENTATION IN THE REPUBLIC OF MOLDOVA
Within the past years, transfer pricing has become a significant issue to the tax authorities as well as broader business audience. In this context, studying the opportunity of implementation of such a mechanism in The Republic of Moldova it is a very important theme to discuss. Furthermore, based o...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2012-03-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2012-01/33_VERONICA_VRAGALEVA.pdf |
| Summary: | Within the past years, transfer pricing has become a significant issue to the tax authorities as well as broader business audience. In this context, studying the opportunity of implementation of such a mechanism in The Republic of Moldova it is a very important theme to discuss. Furthermore, based on the international experience (Croatia, The Czech Republic and Romania), in this paper is analyzed the most lacks which should be taken into consideration. |
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| ISSN: | 1844-7007 |