Transfer prices - an international problem

Cazacu (NEAMTU), Andreea - Lavinia (2017): Transfer prices - an international problem. Published in: Junior Scientific Researcher , Vol. 3, No. 2 (November 2017): pp. 19-25.

Abstract

The paper aims to highlight the importance of transfer pricing in the international economic environment, a topical subject, with a strong impact both on the affiliated companies and on the countries in which these companies operate. It is important to emphasize that, at present, the transfer price is an important element in the activity of companies around the world, considering the changing business environment and the expansion of globalization. Also, setting transfer prices in a robust and fair way to all parties involved is one of the most important international tax issues.

• Item Type: MPRA Paper
• Language: English
• Keywords: transfer pricing strategy; international environment; arm length principle; phenomenology; price transfer; affiliated party transaction
• Subjects: E - Macroeconomics and Monetary Economics > E3 - Prices, Business Fluctuations, and Cycles > E31 - Price Level ; Inflation ; Deflation; F - International Economics > F2 - International Factor Movements and International Business > F23 - Multinational Firms ; International Business; F - International Economics > F3 - International Finance > F30 - General

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