TRANSFER PRICING–A PRESENT-DAY ISSUE

Elena Chițimuș
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Elena Chițimuș: Doctoral School of Economics and Business Administration, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University Iași

SEA - Practical Application of Science, 2013, issue 1, 262-266

Abstract: Within the fiscal inspection procedures and financial control undertaken by the Romanian fiscal authorities, a special place and an everyday more increasing share is occupied by the transactions between Romanian companies with affiliated entities. The principle that should stay at the foundation of these transactions is that every agreement of purchase or sale between affiliates should be made at the market price. This paper aims to present methodological aspects regarding transfer pricing and to underline the evolution and the expectations related to this subject in Romania.

Keywords: Affiliated entities; Transfer pricing; Romanian and international legislation; Methods used in the calculation of transfer pricing (search for similar items in EconPapers)
JEL-codes: F23 M41 M48 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:seapas:y:2013:i:1:chitimuse

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