期刊名称：Annals of Spiru Haret University Economic Series
电子版ISSN：2393-1795
出版年度：2008
卷号：8
期号：3
语种：English
出版社：Editura Fundatiei Romania de Maine
摘要：The use of the principle „arm length^ for the transferrence price determination The "arm length” principle is an international standard accepted by the OECD countries, in the same time being used by the multinational companies a^d;fiscal administrations. Thisprincipleoffersthepossibilitytodeterminethetransferpricefrom thefiscalpointofview. The essential stipulation is that through the price, the transfer must reflect the marketforce, in this case notbeing possible the distortion of the fiscal bonds of the great companies neither the fiscal incomes of administrations. The application of this principle puts on the same level the affiliated companies and the independent companies, promotes the commerce development a^d the international investments.
