期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2020
卷号：20
期号：2
页码：387-395
语种：English
出版社：Ovidius University Press
摘要：Given the conditions of transparency amplification by introducing supplementary reports on the activity of sub holding companies, fiscal administrations grow to be more and more interested in the national budget income increase, therefore intensifying controls mainly in transfer pricing. Documenting this research with the existing literature in the field, through the processing and interpretation of statistical data or data comparative analysis, we recommend the following, for companies transacting with sub holding companies: transfer pricing file preparation while respecting in-force legal regulations and the use of some instruments that should lead to fiscal risk minimization in transfer pricing. These instruments are the in-advance price agreement or the anticipated individualized fiscal solution. If control authorities have settled measures, they have come to a dispute, or the companies consider double taxation, they may resort to the mutual agreement procedure or arbitration, to the fiscal appeal or a litigation proceed to the national courts of justice.
