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Transfer Pricing – An Analysis from the Romania`s Perspective

Ioana Ignat ()
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Ioana Ignat: Bucharest University of Economic Studies

Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 2, 755-765

Abstract: Given the fact that through transfer pricing companies could move profits from high tax jurisdictions to low ones, world countries have begun to pay particular attention to transfer pricing subject, adopting specific legislation in this respect. The first transfer pricing concepts have been introduced into the Romanian tax legislation more than 25 years ago. This paper presents an evolution of the Romanian transfer pricing legislation, illustrating the main legislative acts in this domain. In addition, the paper presents the key concepts specific to the transfer pricing legislation, exemplifying them through case studies.

Keywords: transfer pricing; arm`s length principle; related parties; transfer pricing methods; Romania (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2019
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Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:755-765