Transfer Pricing: Growth of the Concept and Fiscal Regulations in Europe

Renata Fulop

A chapter in Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 4-6 September, 2023, 2023, pp 341-352 from IRENET - Society for Advancing Innovation and Research in Economy, Zagreb

Abstract: Organisations these days are growing rapidly, and both operational activities and business networks tend to use business unit strategies to overcome operational complexity. This constantly growing environment can significantly impact multinational transfer pricing practices. The research aims to look at the historical evolution and understand how the transfer pricing concept was changed over time and how the accounting legislation influenced the concept. One tool to achieve this goal is historiography and documentary research, which we applied to make it an accessible topic for further applications, studies, and analysis.

Keywords: transfer price; history; evolution; legislation; arm`s length principle (search for similar items in EconPapers)
JEL-codes: F23 H25 H87 M4 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:entr23:302094

DOI: 10.54820/entrenova-2023-0031

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