期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2019
卷号：19
期号：2
页码：42-49
语种：English
出版社：Ovidius University Press
摘要：At the present time, taxation mechanisms are becoming more complex. On the one hand, the fiscal authorities are preoccupied with selecting the taxation methods that respect the basic principles and, on the other hand, the companies are interested in finding legal ways to maximize their profits also by optimizing the taxation. In this context, our paper deals with the issue of transfer pricing by highlighting the specific methods of setting it, in general and, the Price Comparison Method, in particular.
