期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2017
卷号：17
期号：1
语种：English
出版社：Ovidius University Press
摘要：The purpose of this document is desired to brought a significant contribution of the control activity,and to discuss new methods to ensure transparency and to eliminate constant disputes between the public and private sector. Starting with these aspects,we are looking to highlight international fraud as accompanying phenomena of transnational structures and economic relations,to explain its impact on the Romanian economy and to discus the key to finding the metholodgy to eradicate this phenomenon,and also to indicate our recommendations and opinions to what we believe is necessary to eradicate this phenomenon. Transfer pricing is basically the price used in the transfer of tangible and intangible assets and / or transfer of services between related parties,and this price should be based on market price without influence of the relationship of affiliation. For services or tangible assets,the transfer price comparison with the market is relatively easy to perform,but in the case of intangible assets,quantification of future benefits that it gives to an affiliated person,in comparison to a situation where this would be to an independent, is difficult to determine.
