TRANSFER PRICING - ECONOMIC OUTLOOK FOR BUSSINESSES IN MOLDAVIA

Cristina Ion Diaconu
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Cristina Ion Diaconu: Doctorandă UTM

Management Intercultural, 2016, issue 37, 295-303

Abstract: Transfer pricing is a complex , current and original topic for Moldovian enterprises. In terms of decentralization of responsibilities it is not so much a challenge as a necessity to determine a transfer price based on certain, rational, fair and effective fundamentals. From an economic perspective most empirical studies regarding the matters of transfer pricing, converge on delimitation of the methods for determining transfer prices fall into 3 groups: cost-based methods; methods based on market value and methods based on negotiation. But we can say with certainty that there is no perfect method of calculation that would meet all the criteria. Therefore, the main purpose of this article is to present methods for determining transfer prices from an economic point of view, highlighting the advantages and disadvantages of each of them.

Keywords: Globalization; The transfer price; Affiliates; Methods; Cost (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:interc:y:2016:i:37:p:295-303

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