期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2008
卷号：1
页码：169-176
语种：English
出版社：Universitaria Craiova
摘要：Lately a frequently used practice to reduce fiscal costs is the commercial transactios of products between subsidiaries of multi-national entities depending on their actual purposes or strategic objectives.In this context an important role in policy’s of such companies have methods available for pricing transfer.Even a relatively late entrant into economical practice,transfer pricing has rapidly emerged because more than a half of global transactions are conducted through multinational companies.In this paper we intend to present some of the situations where use transfer pricing,the consequences of their practice and their fixing methods on the basis of the strategic objectives of companies.
