Evolutions and tendencies regarding the Romanian transfer pricing legislation: is there a need for change?
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Cited by:
- Lupu Mihai, 2024. "Transfer Pricing in the Post-BEPS Era: the BEPS Package, as a Tool in Helping Tax Authorities Prevent Aggressive Tax Optimization in a Specific Sector. Case Study: the IT Industry in Romania," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 18(1), pages 142-153.
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More about this item
Keywords
Transfer pricing; legislation; change; Romania; Order 442/2016;All these keywords.
JEL classification:
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
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