Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law
Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non – taxation, permanent establishment, business pr...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2020-12-01
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| Series: | Journal of Legal Studies |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/jles-2020-0008 |