文章基本信息

标题：TRANSFER PRICES: MECHANISMS, METHODS AND INTERNATIONAL APPROACHES
本地全文：下载
作者：Pop Cosmina Madalina ; Pop Valer ; Balacia Diana 等
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2008
卷号：XVII
期号：03
页码：1402-1406
出版社：University of Oradea
摘要：
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.
关键词：
transfer pricing, intra-firm transaction, tax jurisdiction