Transfer Pricing in the European Union Context
The practice of transfer pricing for the purpose of fiscal optimization has become the center of attention in recent years due to the negative impact it has on the tax base, the state budget and competition. In this paper, we analyzed the functioning of transfer prices from two points of view, th...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Ovidius University Press
2023-08-01
|
| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | https://stec.univ-ovidius.ro/html/anale/RO/2023-i1/Section%201%20and%202/31.pdf |