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Analiza și verificarea prețurilor de transfer cu ajutorul indicatorului Rata Berry

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dc.contributor.author Frunză, Ana
dc.contributor.author Rusu, Lilia
dc.date.accessioned 2024-09-09T07:34:36Z
dc.date.available 2024-09-09T07:34:36Z
dc.date.issued 2024-03
dc.identifier.isbn 978-9975-167-63-5 (PDF).
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/3511
dc.description FRUNZĂ, Ana, RUSU, Lilia. Analiza și verificarea prețurilor de transfer cu ajutorul indicatorului Rata Berry = Analysis and Verification of Transfer Prices Using the Indicator of Berry Ratio. Scientific coord. Lilia GRIGOROI. In: Challenges of accounting for young researchers [online]: international student scientific conference, ISSC 2024, 8th Edition, March 15-16, 2024: Collection of scientific articles. Chişinău: SEP ASEM, 2024, pp. 18-20. ISBN 978-9975-167-63-5 (PDF). en_US
dc.description.abstract The proposed article explores the interconnections between transfer pricing and the Berry Ratio indicator in the context of profitability verification in business. It analyzes the ways of applying the OECD Guidelines in determining the Berry Ratio, highlighting its sensitivity to the classification of operating costs. Furthermore, the relevance and utilization of the Berry Ratio in the domestic analytical practice are discussed, with a focus on situations where this indicator can provide valuable insights, particularly in intermediary activities. The drawn conclusions underscore the importance of a rigorous approach in using the Berry Ratio and other profitability indicators in transfer pricing verification, emphasizing the need for compliance with international guidelines and the specifics of local tax legislation. CZU: 657.62:338.516; JEL: M41; DOI: https://doi.org/10.53486/issc2024.02 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject transfer price en_US
dc.subject Berry Ratio en_US
dc.subject affiliated entities en_US
dc.title Analiza și verificarea prețurilor de transfer cu ajutorul indicatorului Rata Berry en_US
dc.title.alternative Analysis and Verification of Transfer Prices Using the Indicator of Berry Ratio en_US
dc.type Article en_US


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