文章基本信息
- 标题：TRANSFER PRICES: MECHANISMS, METHODS AND INTERNATIONAL APPROACHES
- 本地全文：下载
- 作者：Pop Cosmina Madalina ; Pop Valer ; Balacia Diana 等
- 期刊名称：Annals of the University of Oradea : Economic Science
- 印刷版ISSN：1222-569X
- 电子版ISSN：1582-5450
- 出版年度：2008
- 卷号：XVII
- 期号：03
- 页码：1402-1406
- 出版社：University of Oradea
- 摘要：
Transfer prices are considered the prices paid for the goods or services in a cross-border transaction between affiliates companies, often significant reduced or increased in order to avoid the higher imposing rates from one jurisdiction. Presently, over 60% of cross-border transfers are represented by intra-group transfers. The paper presents the variety of methods and mechanisms used by the companies to transfer the funds from one tax jurisdiction to another in order to avoid over taxation.
- 关键词：
transfer pricing, intra-firm transaction, tax jurisdiction
