THE TRANSFER PRICING METHOD: PRACTICAL APPROACH

Tirau Adrian and Cozma Ion
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Tirau Adrian: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA
Cozma Ion: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA

Annals - Economy Series, 2022, vol. 5, 109-114

Abstract: The transfer pricing case is a method that applies to those economic entities that carry out transactions between related parties, as is the case of the economic entity under review in the auto parts industry, in the context of tax authorities not wanting to allow companies to evade paying taxes, thereby taking unfair advantage of low-income jurisdictions or so-called tax havens. Their tax base suffers as a result of companies' use of questionable transfer pricing policies. In the present research we conducted an empirical analysis at a company in the automotive components industry, where we aimed to make a forecast of the gross trade margin based on the volume of expenses and revenues achieved in the first half of the analyzed year, we want to calculate the MoTC forecast until the end of the year.

Keywords: Transfer price; cost margin indicator; report; income tax; OCDE (search for similar items in EconPapers)
Date: 2022
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