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Transfer Prices Implication Upon Tax System. The Romanian Experience
Journal of Legal Studies, 2017 Transfer prices are a top field in financial and legal scientific research and practical activity. Although this research field is still in the beginning, due to its complexity, as well as it’s inter-, multi- and transdisciplinarity, it can be noted that
Dumiter Florin, Boiță Marius
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TRANSFER PRICES IN ROMANIAN ECONOMY [PDF]
Annals of the University of Petrosani: Economics, 2016 Transfer prices are a delicate subject and of major importance in jurisdictions to which they belong, as they are often used as a means of exploiting tax legislation.
ANDREEA-LAVINIA CAZACU (NEAMTU)
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Management control in the transfer pricing tax compliant multinational enterprise [PDF]
, 2008 This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes.
Jorissen, Ann +5 more
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Risky accounting areas in relation to transfer prices [PDF]
Ekonomija: teorija i praksa, 2016 While controlling the marketability of revenues and expenses, special attention should be paid to specific provisions of Article 7 (specifically, items 1 and 8) of the Corporate Income Tax Law, which stipulates that undocumented expenses as well as the ...
Drobnjaković Maja +2 more
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The significance of determination of transfer prices between related parties [PDF]
Anali Ekonomskog fakulteta u Subotici, 2014 The determination of transfer prices between related parties is initiated by OECD Guidelines in order to avoid tax on company profits and discourage business through tax havens. In Serbia, the transfer prices are determined under the tax balance.
Andrić Mirko, Jakšić Dejan
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THE TECHNOLOGY OF BUDGETING ENTERPRISES WITH THE DIVISIONAL STRUCTURE
Сучасний стан наукових досліджень та технологій в промисловості, 2018 The subject matter of the study are the components of budgeting enterprises with the divisional structure. The goal is to determine the composition of budgeting technology and develop its main components for enterprises with the divisional structure. The
Inna Kuznetsova, Yuliya Karpenko
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Tax Base Estimation of Income – The Proposal of Selected Changes
Finanse i Prawo FinansoweThe purpose of the article. One of the measures to combat tax fraud is estimation of the tax base. The provisions point out the reasons and rules of estimating of the tax base.
Radosław Witczak
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Some challenging (macro)economic aspects of FDI in Romania [PDF]
Revista Romana de Economie, 2011 The research intends to analyse a series of FDI effects on Romania from the viewpoint of structure, volume and dynamics by types, sectors and branches, development regions and origin countries, as well as the impact on the expatriated and reinvested ...
Gheorghe ZAMAN +4 more
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Materials & Design, 2019 Binder Jetting (BJ) is an efficient, economical, and scalable Additive Manufacturing (AM) technology that can be used in fabricating parts made of reflective and conductive materials like copper, which have applications in advanced thermal and electrical
Ashwath Yegyan Kumar +4 more
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Financial Law Review, 2022 The purpose of this study is to show the relationship between transfer pricing regulations and the anti-tax avoidance clause.
Tomasz Wach
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