期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2017
卷号：1
期号：19
页码：71-77
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：Transfer pricing is a topical subject because it has a strong impact on affiliated companies as well as on the countries in which these companies operate. Transfer pricing is one of the most important aspects of international tax, but a practical approach will help to focus on solutions to these problems, solutions that will help countries emerging to address evaluation issues transfer pricing in which is robust and equitable to all parties involved.
关键词：transfer pricing; principle of full competition (arm's length principle); compliance practices; safe harbors
