IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxxiiiy2023i1p902-909.html
   My bibliography  Save this article

Transfer Prices Report. Case Study in Romania

Author

Listed:
  • Alexandra Danila

    (“Ovidius” University of Constanta, Faculty of Economic Sciences, Romania)

  • Gabriel Mocanu

    (“Ovidius” University of Constanta, Faculty of Economic Sciences, Romania)

Abstract

The current paperwork comprises information about transfer pricing practices in Romania and documentation of the transfer pricing report. It consists of a step by step functional and economic analysis of a transaction carried out between two affiliated parties that activate within building materials sector. To conduct such analysis, commercial databases were used which offered information on comparable transactions.

Suggested Citation

  • 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.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:902-909
    as

    Download full text from publisher

    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2023-i1/Section%205/6.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. 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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.

      More about this item

      Keywords

      transfer pricing; functions; risks; operating profit margin;
      All these keywords.

      JEL classification:

      • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

      Statistics

      Access and download statistics

      Corrections

      All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:902-909. See general information about how to correct material in RePEc.

      If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

      If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

      If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

      For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

      Please note that corrections may take a couple of weeks to filter through the various RePEc services.

      IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.