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Specific Elements of Transfer Pricing Analysis

Author

Listed:
  • Irena Munteanu

    („Ovidius†University of Constanta)

  • Elena Dobre

    („Ovidius†University of Constanta)

Abstract

At the present time, taxation mechanisms are becoming more complex. On the one hand, the fiscal authorities are preoccupied with selecting the taxation methods that respect the basic principles and, on the other hand, the companies are interested in finding legal ways to maximize their profits also by optimizing the taxation. In this context, our paper deals with the issue of transfer pricing by highlighting the specific methods of setting it, in general and, the Price Comparison Method, in particular.

Suggested Citation

  • Irena Munteanu & Elena Dobre, 2019. "Specific Elements of Transfer Pricing Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 42-49, December.
    • Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:42-49
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20I/6.pdf
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    Citations

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    Cited by:

    1. Alexandra Danila & Gabriel Mocanu, 2023. "Transfer Prices Report. Case Study in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 902-909, August.

    More about this item

    Keywords

    transfer pricing; price comparison method; OECD; cash-pooling;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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