Specific Elements of Transfer Pricing Analysis

Irena Munteanu () and Elena Dobre ()
Additional contact information
Irena Munteanu: „Ovidius†University of Constanta
Elena Dobre: „Ovidius†University of Constanta

Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 2, 42-49

Abstract: At the present time, taxation mechanisms are becoming more complex. On the one hand, the fiscal authorities are preoccupied with selecting the taxation methods that respect the basic principles and, on the other hand, the companies are interested in finding legal ways to maximize their profits also by optimizing the taxation. In this context, our paper deals with the issue of transfer pricing by highlighting the specific methods of setting it, in general and, the Price Comparison Method, in particular.

Keywords: transfer pricing; price comparison method; OECD; cash-pooling (search for similar items in EconPapers)
JEL-codes: H25 H30 K34 (search for similar items in EconPapers)
Date: 2019
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://stec.univ-ovidius.ro/html/anale/RO/wp-conte ... 02/Section%20I/6.pdf (application/pdf)

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: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xix:y:2019:i:2:p:42-49

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().