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Specific Elements of Transfer Pricing Analysis

Irena Munteanu () and Elena Dobre ()
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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
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Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:42-49