Please use this identifier to cite or link to this item:
https://irek.ase.md:443/xmlui/handle/123456789/3511
Title: | Analiza și verificarea prețurilor de transfer cu ajutorul indicatorului Rata Berry |
Other Titles: | Analysis and Verification of Transfer Prices Using the Indicator of Berry Ratio |
Authors: | Frunză, Ana Rusu, Lilia |
Keywords: | transfer price Berry Ratio affiliated entities |
Issue Date: | Mar-2024 |
Publisher: | ASEM |
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 |
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). |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/3511 |
ISBN: | 978-9975-167-63-5 (PDF). |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Culegerea ISSC 2024_pp18-20.pdf | 466.12 kB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.