TRANSFER PRICES - AN INTERNATIONAL PROBLEM
TRANSFER PRICES - AN INTERNATIONAL PROBLEM
Author(s): Andreea - Lavinia Cazacu (NEAMTU)Subject(s): Economy, National Economy, Financial Markets, Public Finances
Published by: Research Publishing SRL
Keywords: transfer pricing strategy; international environment; arm length principle; phenomenology; price transfer; affiliated party transaction;
Summary/Abstract: The paper aims to highlight the importance of transfer pricing in the international economic environment, a topical subject, with a strong impact both on the affiliated companies and on the countries in which these companies operate. It is important to emphasize that, at present, the transfer price is an important element in the activity of companies around the world, considering the changing business environment and the expansion of globalization. Also, setting transfer prices in a robust and fair way to all parties involved is one of the most important international tax issues.
Journal: Junior Scientific Researcher
- Issue Year: 3/2017
- Issue No: 2
- Page Range: 19-25
- Page Count: 7
- Language: English