Transfer Pricing – a Fiscal Issue

Anca Bandoi, Dana Danciulescu and Ion Tomita
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Ion Tomita: University of Craiova

Annals of University of Craiova - Economic Sciences Series, 2008, vol. 1, issue 36, 169-176

Abstract: Lately a frequently used practice to reduce fiscal costs is the commercial transactios of products between subsidiaries of multi-national entities depending on their actual purposes or strategic objectives. In this context an important role in policy’s of such companies have methods available for pricing transfer. Even a relatively late entrant into economical practice, transfer pricing has rapidly emerged because more than a half of global transactions are conducted through multinational companies. In this paper we intend to present some of the situations where use transfer pricing, the consequences of their practice and their fixing methods on the basis of the strategic objectives of companies.

Keywords: transfer pricing; profitability; tax (search for similar items in EconPapers)
JEL-codes: D00 D40 L00 L40 (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2008:i:36:p:169-176

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