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Transfer Pricing–A Present-Day Issue

Author

Listed:
  • Elena CHIȚIMUȘ

    (Doctoral School of Economics and Business Administration, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University Iași)

Abstract

Within the fiscal inspection procedures and financial control undertaken by the Romanian fiscal authorities, a special place and an everyday more increasing share is occupied by the transactions between Romanian companies with affiliated entities. The principle that should stay at the foundation of these transactions is that every agreement of purchase or sale between affiliates should be made at the market price. This paper aims to present methodological aspects regarding transfer pricing and to underline the evolution and the expectations related to this subject in Romania.

Suggested Citation

  • Elena CHIȚIMUȘ, 2013. "Transfer Pricing–A Present-Day Issue," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 262-266, June.
    • Handle: RePEc:cmj:seapas:y:2013:i:1:chitimuse
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    More about this item

    Keywords

    Affiliated entities; Transfer pricing; Romanian and international legislation; Methods used in the calculation of transfer pricing;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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