Transfer Pricing: Risks and Benefits

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/1383

Title:	Transfer Pricing: Risks and Benefits
Authors:	Erhan, Lica Oroşan, Irina
Keywords:	transfer pricing parent company subsidiary OECD tax advantages
Issue Date:	Apr-2020
Publisher:	ASEM
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.
URI:	https://irek.ase.md:443/xmlui/handle/123456789/1383
ISBN:	978-9975-75-989-2
Appears in Collections:	2.Articole

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