Transfer Prices Report. Case Study in Romania

Alexandra Danila () and Gabriel Mocanu ()
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Alexandra Danila: “Ovidius” University of Constanta, Faculty of Economic Sciences, Romania
Gabriel Mocanu: “Ovidius” University of Constanta, Faculty of Economic Sciences, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 1, 902-909

Abstract: The current paperwork comprises information about transfer pricing practices in Romania and documentation of the transfer pricing report. It consists of a step by step functional and economic analysis of a transaction carried out between two affiliated parties that activate within building materials sector. To conduct such analysis, commercial databases were used which offered information on comparable transactions.

Keywords: transfer pricing; functions; risks; operating profit margin (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:902-909

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