Problematica reglementărilor privind legislația prețurilor de transfer din România în raport de incidența dreptului Uniunii Europene și a reglementărilor OECD în materie de prețuri de transfer
The issue of transfer pricing regulations in Romania in relation to the application of European Union law and OECD transfer pricing regulations

Summary/Abstract: Transfer pricing issue represents a major challenge for European Union member states, specifically in the context of fundamental freedoms. The aim of the article is to realize an assessment of the secondary type national legislation in relation to constitutional, European and international standards in transfer pricing area, with the ultimate goal of delivering a conclusion for the best solution of the national legislation to be compatible with the actual OECD principles.

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