Transfer Pricing: Risks and Benefits

Publication:
Transfer Pricing: Risks and Benefits

cris.sourceId	oai:irek.ase.md:123456789/1383
dc.creator	Erhan, Lica
dc.creator	Oroşan, Irina
dc.date	2021-11-25T10:43:38Z
dc.date	2021-11-25T10:43:38Z
dc.date	2020-04
dc.date.accessioned	2023-11-13T20:57:11Z
dc.date.available	2023-11-13T20:57:11Z
dc.description	ERHAN, Lica, OROŞAN, Irina. Transfer Pricing: Risks and Benefits. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 94-97. ISBN 978-9975-75-989-2.
dc.description	Transfer pricing rules generally provide companies with the flexibility to set the conditions surrounding their intercompany transactions. Planning allows taxpayers to optimize the allocation of income within the group. The purpose of this study is to investigate the risks and benefits of transfer pricing, because globally it represents a major international tax planning opportunity and risk for many MNEs. JEL: M40; G10; CZU: 338.534:330.131.7.
dc.format	application/pdf
dc.identifier	978-9975-75-989-2
dc.identifier	https://irek.ase.md:443/xmlui/handle/123456789/1383
dc.identifier.uri	https://cris.ase.md/handle/123456789/5282
dc.language	en
dc.publisher	ASEM
dc.subject	transfer pricing
dc.subject	parent company
dc.subject	subsidiary
dc.subject	OECD
dc.subject	tax advantages
dc.title	Transfer Pricing: Risks and Benefits
dc.type	Article
dspace.entity.type	Publication

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