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The Transfer Pricing Method: Practical Approach

Author

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  • TIRAU ADRIAN

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA)

  • COZMA ION

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA)

Abstract

The transfer pricing case is a method that applies to those economic entities that carry out transactions between related parties, as is the case of the economic entity under review in the auto parts industry, in the context of tax authorities not wanting to allow companies to evade paying taxes, thereby taking unfair advantage of low-income jurisdictions or so-called tax havens. Their tax base suffers as a result of companies' use of questionable transfer pricing policies. In the present research we conducted an empirical analysis at a company in the automotive components industry, where we aimed to make a forecast of the gross trade margin based on the volume of expenses and revenues achieved in the first half of the analyzed year, we want to calculate the MoTC forecast until the end of the year.

Suggested Citation

  • Tirau Adrian & Cozma Ion, 2022. "The Transfer Pricing Method: Practical Approach," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 109-114, October.
    • Handle: RePEc:cbu:jrnlec:y:2022:v:5:p:109-114
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    References listed on IDEAS

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    1. Ciumag Marin & Ciumag Anca, 2021. "Fiscal And Accounting Aspects Regarding The Profit Tax," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 62-68, December.
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    Cited by:

    1. Bray, Mark, 2024. "Still in need of confronting: Shadow education and its implications in the sustainable development goals," International Journal of Educational Development, Elsevier, vol. 104(C).

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