Transfer Pricing Rules: National and International Approach
The need to regulate transfer pricing is a subject of international importance due to the needs developed by international corporations. The Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations made a opinion paper on the transfer pricing system used by transnational com...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Ovidius University Press
2022-09-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | https://stec.univ-ovidius.ro/html/anale/RO/2022-2/Section%205/29.pdf |
| _version_ | 1811339059714326528 |
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| author | Adrian Ioan Tirau Iоn Соzmа Andreea Marin Pantelescu |
| author_facet | Adrian Ioan Tirau Iоn Соzmа Andreea Marin Pantelescu |
| author_sort | Adrian Ioan Tirau |
| collection | DOAJ |
| description | The need to regulate transfer pricing is a subject of international importance due to the needs developed by international corporations. The Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations made a opinion paper on the transfer pricing system used by transnational companies as early as 1979, and in 1995 made a guidelines on transfer pricing for tax administrations and transnational companies. In the European Union, these operations have become
widespread and generate significant losses of tax revenue, leading to an acute need for legislation to normalize these practices. In order to help countries where this issue is frequently encountered, the European Union has come up with a real solution, namely to adopt a common consolidated corporate income tax base. |
| first_indexed | 2024-04-13T18:20:27Z |
| format | Article |
| id | doaj.art-30f4b1ceabe54369bdf10f6e1e3ab51a |
| institution | Directory Open Access Journal |
| issn | 2393-3127 |
| language | English |
| last_indexed | 2024-04-13T18:20:27Z |
| publishDate | 2022-09-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-30f4b1ceabe54369bdf10f6e1e3ab51a2022-12-22T02:35:28ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272022-09-01XXII9931001Transfer Pricing Rules: National and International ApproachAdrian Ioan Tirau0Iоn Соzmа 1Andreea Marin Pantelescu 2“1st of Dесеmber 1918” Univеrsitу оf Аlbа Iuliа, Rоmаniа“1st of Dесеmber 1918” Univеrsitу оf Аlbа Iuliа, RоmаniаThe Bucharest University of Economic Studies, Romania The need to regulate transfer pricing is a subject of international importance due to the needs developed by international corporations. The Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations made a opinion paper on the transfer pricing system used by transnational companies as early as 1979, and in 1995 made a guidelines on transfer pricing for tax administrations and transnational companies. In the European Union, these operations have become widespread and generate significant losses of tax revenue, leading to an acute need for legislation to normalize these practices. In order to help countries where this issue is frequently encountered, the European Union has come up with a real solution, namely to adopt a common consolidated corporate income tax base. https://stec.univ-ovidius.ro/html/anale/RO/2022-2/Section%205/29.pdftransfer pricetax administrationocdereportincome tax |
| spellingShingle | Adrian Ioan Tirau Iоn Соzmа Andreea Marin Pantelescu Transfer Pricing Rules: National and International Approach Ovidius University Annals: Economic Sciences Series transfer price tax administration ocde report income tax |
| title | Transfer Pricing Rules: National and International Approach |
| title_full | Transfer Pricing Rules: National and International Approach |
| title_fullStr | Transfer Pricing Rules: National and International Approach |
| title_full_unstemmed | Transfer Pricing Rules: National and International Approach |
| title_short | Transfer Pricing Rules: National and International Approach |
| title_sort | transfer pricing rules national and international approach |
| topic | transfer price tax administration ocde report income tax |
| url | https://stec.univ-ovidius.ro/html/anale/RO/2022-2/Section%205/29.pdf |
| work_keys_str_mv | AT adrianioantirau transferpricingrulesnationalandinternationalapproach AT ionsozma transferpricingrulesnationalandinternationalapproach AT andreeamarinpantelescu transferpricingrulesnationalandinternationalapproach |