Transfer Pricing: Risks and Benefits

dc.contributor.author	Erhan, Lica
dc.contributor.author	Oroşan, Irina
dc.date.accessioned	2021-11-25T10:43:38Z
dc.date.available	2021-11-25T10:43:38Z
dc.date.issued	2020-04
dc.identifier.isbn	978-9975-75-989-2
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/1383
dc.description	ERHAN, Lica, OROŞAN, Irina. Transfer Pricing: Risks and Benefits. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 94-97. ISBN 978-9975-75-989-2.	en_US
dc.description.abstract	Transfer pricing rules generally provide companies with the flexibility to set the conditions surrounding their intercompany transactions. Planning allows taxpayers to optimize the allocation of income within the group. The purpose of this study is to investigate the risks and benefits of transfer pricing, because globally it represents a major international tax planning opportunity and risk for many MNEs. JEL: M40; G10; CZU: 338.534:330.131.7.	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	transfer pricing	en_US
dc.subject	parent company	en_US
dc.subject	subsidiary	en_US
dc.subject	OECD	en_US
dc.subject	tax advantages	en_US
dc.title	Transfer Pricing: Risks and Benefits	en_US
dc.type	Article	en_US