Transfer Prices Report. Case Study in Romania

Autor: Alexandra Danila, Gabriel Mocanu
Jazyk: angličtina
Rok vydání: 2023
Předmět:
Zdroj: Ovidius University Annals: Economic Sciences Series, Vol XXIII, Iss 1, Pp 902-909 (2023)
Druh dokumentu: article
ISSN: 2393-3127
Popis: The current paperwork comprises information about transfer pricing practices in Romania and documentation of the transfer pricing report. It consists of a step by step functional and economic analysis of a transaction carried out between two affiliated parties that activate within building materials sector. To conduct such analysis, commercial databases were used which offered information on comparable transactions.
Databáze: Directory of Open Access Journals