期刊名称：Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice
印刷版ISSN：1583-1809
电子版ISSN：2344-4908
出版年度：2017
卷号：16
页码：11-16
语种：English
出版社：Publishing house of University of Pitesti, Romania
摘要：The issue of transfer pricing is complex for both tax authorities and multinational companies,as the most important tax issue they face today is the most important issue and the way multinationals choose transfer prices in the presence differentiated rates of profit taxation are more or less abusive.Transfer pricing occurs whenever two companies belonging to the same multinational group perform transactions.What is illegal or abusive is the incorrect valuation of the transfer value,also known as handling transfer pricing or abusive transfer prices and using them to achieve tax optimizations.
关键词：transfer pricing;market value principle (arm length);affiliated parties;tax optimization.
