DETERMINATION OF TRANSFER PRICING
DETERMINATION OF TRANSFER PRICING
Author(s): Claudio DarbisiSubject(s): Law, Constitution, Jurisprudence, International Law, Law on Economics
Published by: Editura University Press, Universitatea de Medicina, Farmacie, Stiinte si Tehnologie “George Emil Palade” din Targu Mures
Keywords: Transfer pricing; globalization; international tax regulations;
Summary/Abstract: The phenomenon of transfer pricing has emerged as common practice among highly diversified companies. It can be qualified as “prices with related parties” including specifically transfer of goods, providing of services, transfers and other transactions concerning intangibles, cost contribution, arrangements and business restructurings. In a context of growing globalization and in view of the importance that multinational companies are assuming in the economic world, the regulation of transfer pricing represents an issue of significant importance, both for taxpayers and financial administrations, as it allows the determination of companies’ taxable income operating inside tax jurisdictions.
Journal: Curentul Juridic
- Issue Year: 82/2020
- Issue No: 3
- Page Range: 13-21
- Page Count: 9
- Language: English