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.
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.
