Fiscal Risk Minimization Tools, Transfer Pricing Associated

Mihaela Paraschiva Luca (), Bianca Cristina Ciocănea () and Ioan Cosmin Pițu ()
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Mihaela Paraschiva Luca: “Lucian Blaga†University
Bianca Cristina Ciocănea: “Lucian Blaga†University
Ioan Cosmin Pițu: “Lucian Blaga†University

Ovidius University Annals, Economic Sciences Series, 2020, vol. XX, issue 2, 387-395

Abstract: Given the conditions of transparency amplification by introducing supplementary reports on the activity of sub holding companies, fiscal administrations grow to be more and more interested in the national budget income increase, therefore intensifying controls mainly in transfer pricing. Documenting this research with the existing literature in the field, through the processing and interpretation of statistical data or data comparative analysis, we recommend the following, for companies transacting with sub holding companies: transfer pricing file preparation while respecting in-force legal regulations and the use of some instruments that should lead to fiscal risk minimization in transfer pricing. These instruments are the in-advance price agreement or the anticipated individualized fiscal solution. If control authorities have settled measures, they have come to a dispute, or the companies consider double taxation, they may resort to the mutual agreement procedure or arbitration, to the fiscal appeal or a litigation proceed to the national courts of justice.

Keywords: transfer pricing; advance pricing agreement (APA); anticipated individualized fiscal solution (AIFS); mutual agreement procedure; fiscal appeal (search for similar items in EconPapers)
JEL-codes: G3 H2 H3 (search for similar items in EconPapers)
Date: 2020
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