6533b862fe1ef96bd12c6d24

RESEARCH PRODUCT

"The Influence of Accountancy Data on the Transfer Pricing Policy in Romania"

Bianca Cristina CiocaneaIoan Cosmin PituMihaela Paraschiva Luca

subject

lcsh:HB1-3840lcsh:HB71-74business.industrylcsh:Economic theory. Demographylcsh:Economics as a scienceTransfer pricingthe file containing transfer pricingAccountingpricing transferBusinessthe filecontaining the transfer pricingjointythe principle of market value

description

When adopting the transfer pricing policy, tax affects not only the company, but also the main indicators of performance, cash flow and business strategy. Through the transfer pricing policy, which is actually a commercial policy of the company in relation to related parties, methods for determining prices in the future are established, related party transactions, complying with the principle of market value. This article also presents practical elements on the harmonization and fiscal accounting principles in the field of related party transactions, so as to ensure a better management of tax risk. Also, it seeks clarification of conceptual and practical aspects of transfer pricing, welcome for financial accounting professional knowing that the tax authorities have rised the number of controls in this area.

yearjournalcountryeditionlanguage
2020-01-15SERIES V - ECONOMIC SCIENCES
https://doi.org/10.31926/but.es.2019.12.61.2.12