Prețurile de transfer – o nouă provocare fiscală pentru contribuabilii din Republica Moldova

Abstract

In recent decades, the role of transnational companies in the world economy has increased significantly, many companies being structured in such a way as to avoid taxation in the various jurisdictions in which they operate. Therefore, the transfer pricing mechanism is a tool frequently used by transnational companies to avoid high taxation in certain countries. For the Republic of Moldova, the transfer pricing mechanism represents a new challenge, both for the fiscal administration and for the private sector. That's why this paper aims to familiarize with the concept of transfer prices and the methods of their determination. CZU: 338.516:336.225.3(478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2024.15