Prețurile de transfer (II). Actorii principali ai materiei prețurilor de transfer. Organul fiscal și persoanele afiliate
Transfer Prices (II). Main Actors in the Field of Transfer Pricing. The Tax Authority and the Affiliated Persons
Subject(s): Law, Constitution, Jurisprudence, Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: transfer pricing; the arm’s length principle; double taxation; cost sharing agreements; transaction with no economic purpose; market value principle; transfer of immovable goods;
Summary/Abstract: The dynamics of transfer pricing is forged to the maximum by the tax authorities that often choose to go beyond the limits of the “legal scenario” and become the negative characters of the tax verification procedure. The present study aims to analyse the prerogatives of adjusting and re-framing the transactions of the affiliated taxpayers which fall in charge of the tax authorities within the ”arm’s length”, incidentally reaching the issue of double taxation, as an undesirable consequence in the control mechanisms mentioned above, and culminating, after presenting the most appropriate methods of establishing the market price, with a worldwide reference case in the matter of transfer pricing, meant to censure the bad faith of the fiscal bodies facing challenges scientifically known as cost sharing agreements.
- Issue Year: 2019
- Issue No: 5
- Page Range: 15-41
- Page Count: 27
- Language: Romanian