期刊名称：Annals of Spiru Haret University Economic Series
电子版ISSN：2393-1795
出版年度：2004
卷号：4
期号：1
语种：English
出版社：Editura Fundatiei Romania de Maine
摘要：One of the form of expression af tax evasion is transfer pricing, a method used bz related companies in the types of transactions below: - purchase or sale of goods and materials; - consultancy, management services; - loans; - leasing and rental of real estate or equipment; - purchase or sale of assets, including share, fixed assets and intangible assets.
