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TRANSFER PRICES: MECHANISMS, METHODS AND INTERNATIONAL APPROACHES

By Pop Cosmina, Pop Valer and dbalaciu@uoradea.ro

Abstract

Transfer prices are considered the prices paid for the goods or services in a cross-border transaction between affiliates companies, often significant reduced or increased in order to avoid the higher imposing rates from one jurisdiction. Presently, over 60% of cross-border transfers are represented by intra-group transfers. The paper presents the variety of methods and mechanisms used by the companies to transfer the funds from one tax jurisdiction to another in order to avoid over taxation

Topics: transfer pricing; intra-firm transaction; tax jurisdiction, Economic theory. Demography, HB1-3840, Social Sciences, H, DOAJ:Economics, DOAJ:Business and Economics, Business, HF5001-6182, Finance, HG1-9999
Publisher: University of Oradea
Year: 2008
OAI identifier: oai:doaj.org/article:83f5b118c0ec46fbb7e665c6fe45a122
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  • https://doaj.org/toc/1222-569X (external link)
  • http://steconomice.uoradea.ro/... (external link)
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