TRANSFER PRICES: MECHANISMS, METHODS AND INTERNATIONAL APPROACHES

Pop Cosmina (), Pop Valer () and Balaciu Diana ()
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Pop Cosmina: University of Oradea, Faculty of Economic Sciences
Pop Valer: University of Oradea, Faculty of Economic Sciences
Balaciu Diana: University of Oradea, Faculty of Economic Sciences
Authors registered in the RePEc Author Service: Diana Elisabeta Matica (Balaciu)

Annals of Faculty of Economics, 2008, vol. 3, issue 1, 1402-1406

Abstract: Transfer prices are considered the prices paid for the goods or services in a cross-border transaction between affiliates companies, often significant reduced or increased in order to avoid the higher imposing rates from one jurisdiction. Presently, over 60% of cross-border transfers are represented by intra-group transfers. The paper presents the variety of methods and mechanisms used by the companies to transfer the funds from one tax jurisdiction to another in order to avoid over taxation.

Keywords: transfer pricing; intra-firm transaction; tax jurisdiction (search for similar items in EconPapers)
JEL-codes: E30 M41 P42 (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2008:i:1:p:1402-1406

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