Transfer Pricing – An Analysis from the Romania`s Perspective

Given the fact that through transfer pricing companies could move profits from high tax jurisdictions to low ones, world countries have begun to pay particular attention to transfer pricing subject, adopting specific legislation in this respect. The first transfer pricing concepts have been introduc...

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Bibliographic Details
Main Author: Ioana Ignat
Format: Article
Language:English
Published: Ovidius University Press 2019-01-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
Online Access:http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20V/20.pdf