Research on the Perception of Professionals in Romania in the Field of Finance and Accounting Related to Specific Aspects of Transfer Pricing

Author:Alexandra CORLACIU, Ph. D. Student; Univ. Prof. Adriana TIRON TUDOR, Ph. D.

JEL:M40

DOI:

Keywords:transfer pricing, related parties, corporate governance, business strategy

Abstract:
The objective of this research is to capture the perception of Romanian professionals on certain issues relating to transfer pricing. To achieve this objective, the main investigative tool used was a questionnaire through which the authors obtained information that have been grouped into four main categories: general information on the respondents, information on the transfer pricing knowledge, information on certain technical aspects of transfer pricing and information on Romanian legislation in the field.\r\n

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