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Transfer Prices in Romanian Economy

Author

Listed:
  • Andreea-Lavinia Cazacu (Neamtu)

    (University of Craiova, Romania)

Abstract

Transfer prices are a delicate subject and of major importance in jurisdictions to which they belong, as they are often used as a means of exploiting tax legislation. In proceedings of tax inspection and financial control carried out by the tax authorities, a special place is occupied by the transactions between affiliated entities with Romanian companies. The purpose of the tax inspection is: combating tax evasion and tracking these transactions to be carried out at market prices. The article aims to present how transfer prices affect the value of an enterprise, but also the methodological aspects relating to tax inspection and the necessary documents in order to deciphering the mode of transfer pricing in Romania.

Suggested Citation

  • Andreea-Lavinia Cazacu (Neamtu), 2016. "Transfer Prices in Romanian Economy," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 16(1), pages 53-60.
    • Handle: RePEc:pet:annals:v:16:y:2016:i:1:p:53-60
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    More about this item

    Keywords

    transfer prices; tax inspections; company value; arms` length principle; advance pricing agreement; transfer prices file;
    All these keywords.

    JEL classification:

    • F65 - International Economics - - Economic Impacts of Globalization - - - Finance
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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