Economics at your fingertips  


Andreea - Lavinia Cazacu (neamtu)

Junior Scientific Researcher, 2017, vol. 3, issue 2, 19-25

Abstract: The paper aims to highlight the importance of transfer pricing in the international economic environment, a topical subject, with a strong impact both on the affiliated companies and on the countries in which these companies operate. It is important to emphasize that, at present, the transfer price is an important element in the activity of companies around the world, considering the changing business environment and the expansion of globalization. Also, setting transfer prices in a robust and fair way to all parties involved is one of the most important international tax issues.

Keywords: transfer pricing strategy; international environment; arm length principle; phenomenology; price transfer; affiliated party transaction (search for similar items in EconPapers)
JEL-codes: F23 F30 E (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link) ... _No._2.__en.docx.pdf (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

Junior Scientific Researcher is currently edited by Aluculesei Alina-Cerasela

More articles in Junior Scientific Researcher from SC Research Publishing SRL
Bibliographic data for series maintained by Aluculesei Alina-Cerasela ().

Page updated 2020-01-07
Handle: RePEc:jsr:journl:v:3:y:2017:i:2:p:19-25