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Transfer prices – a debate amongst multinational companies and tax authorities

Author

Listed:
  • Gheorghe MATEI

    (University of Craiova)

  • Andreea - Lavinia CAZACU (NEAMÅ¢U)

    (University of Craiova)

Abstract

Transfer pricing is a topical subject because it has a strong impact on affiliated companies as well as on the countries in which these companies operate. Transfer pricing is one of the most important aspects of international tax, but a practical approach will help to focus on solutions to these problems, solutions that will help countries emerging to address evaluation issues transfer pricing in which is robust and equitable to all parties involved.

Suggested Citation

  • Gheorghe MATEI & Andreea - Lavinia CAZACU (NEAMÅ¢U), 2017. "Transfer prices – a debate amongst multinational companies and tax authorities," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(19), pages 71-77, November.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2017:i:19:p:71-77
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    More about this item

    Keywords

    transfer pricing; principle of full competition (arm's length principle); compliance practices; safe harbors;
    All these keywords.

    JEL classification:

    • F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls
    • F65 - International Economics - - Economic Impacts of Globalization - - - Finance
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development

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