Transfer Prices. National and European Perspectives

Iosif-Simion Mihon, Attila Tamaè˜, Monica Ioana Toader and Alin Irimia
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Iosif-Simion Mihon: University “1st of December 1918â€
Attila Tamaè˜: University “1st of December 1918â€
Monica Ioana Toader: University “1st of December 1918â€
Alin Irimia: University “1st of December 1918â€

Finante - provocarile viitorului (Finance - Challenges of the Future), 2020, vol. 1, issue 22, 44-50

Abstract: There is no doubt about the essence of transfer pricing, the Organization for Economic Cooperation and Development presents itself as a Umberto Eco reflecting economic globalization. A brief description is given but it is very broad in key concepts in this area. Through continuous ideas on national and European legal rules to the rules on the issue of concern, it is in the sense of guaranteeing legal tax treatment by referring to affiliated and independent taxpayers. The present paper presents the basic concepts and principles in the field of transfer pricing, which is very necessary for the perception of the phenomenon of internationalization of business, and of all the transfer price.

Keywords: transfer pricing; Organization for Economic Cooperation and Development; National; European. (search for similar items in EconPapers)
JEL-codes: E62 H20 H21 H26 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2020:i:22:p:44-50

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