THE EFFECTS OF FISCAL POLICY IN THE FIELD OF TRANSFER PRICING - EMPIRICAL RESEARCH

Cristina (Castrase) Didea, Simion Iosif Mihon and Dan Ioan Topor
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Cristina (Castrase) Didea: 1 Decembrie 1918 University of Alba Iulia
Simion Iosif Mihon: PhD Assoc. Prof. 1 Decembrie 1918 University of Alba Iulia
Dan Ioan Topor: 1 Decembrie 1918 University of Alba Iulia

Social-Economic Debates, 2024, vol. 13, issue 2, 1-11

Abstract: In the context of globalization, the phenomenon of expanding business across national borders has grown, so that multinational groups have strengthened their position in the world economy. This has led to the adoption of legislation in the field of transfer pricing, the purpose of which is to regulate the taxation of profits within groups by combating the phenomenon of the erosion of the tax base and the transfer of profits. Through this scientific approach, we analyze in a pragmatic way the significant transactions of a Romanian subsidiary in correlation with the transfer pricing file prepared. The article also aims to summarize the stage of implementation of actions aimed at stopping the phenomenon of erosion of the tax base and global profit transfer (BEPS).

Keywords: transfer pricing, transfer pricing file, OECD; BEPS; affiliate relationships (search for similar items in EconPapers)
JEL-codes: F23 M40 (search for similar items in EconPapers)
Date: 2024
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