Transfer prices – a debate amongst multinational companies and tax authorities

Gheorghe Matei and Andreea - Lavinia CAZACU (neamå¢u)
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Gheorghe Matei: University of Craiova
Andreea - Lavinia CAZACU (neamå¢u): University of Craiova

Finante - provocarile viitorului (Finance - Challenges of the Future), 2017, vol. 1, issue 19, 71-77

Abstract: Transfer pricing is a topical subject because it has a strong impact on affiliated companies as well as on the countries in which these companies operate. Transfer pricing is one of the most important aspects of international tax, but a practical approach will help to focus on solutions to these problems, solutions that will help countries emerging to address evaluation issues transfer pricing in which is robust and equitable to all parties involved.

Keywords: transfer pricing; principle of full competition (arm's length principle); compliance practices; safe harbors (search for similar items in EconPapers)
JEL-codes: F38 F65 M21 O23 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2017:i:19:p:71-77

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