The business perspective on transfer pricing and related legislation
Author:
George Bogdan STANA
JEL:
E64, M42, M48
DOI:
10.20869/AUDITF/2016/135/312
Keywords:
Transfer pricing, competitive business
environment, transactions with affiliates, additional tax
liabilities, specialized consulting, double taxation
avoidance model.
Abstract:
The Romanian legislation transfer on pricing was
adopted following the models established by the
Organization for Economic Co-operation and
Development (OECD) Guidelines and the European
Union Forum on transfer pricing. The first detailed legal
regulations regarding the content of the transfer pricing
file and the deadline for its submission were published in
the Official Journal of Romania in 2008.
The objective of the research is to identify and analyse
the perception of the business environment in Romania
on transfer pricing issues, covering topics such as the
influence of the transfer pricing law in creating a
competitive business environment, how the competent
fiscal authority implements the legislation, the need for
companies to turn to an external consultant, as well as
other related topics.
Abstract(90KB)
Article(230KB)