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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 9, Number 1, Year 2021| THE NEED OF TRANSFER PRICING RULES IN MINIMIZING THE TAX AVOIDANCE PHENOMENON | 
Download | | Author(s): Marius - Sorin Ciubotariu, Corina Petrescu | | DOI: 104316/EJAFB.2021.9110 | | Abstract: The transfer pricing mechanism became one of the top international issues in the tax matter, being one of the most used practices for tax avoidance by the multinational companies, raising many debates on the motives that stay behind this practice and on the possibilities of making it an efficient tool for the governmental authorities to limit the results manipulation and the profit shifting phenomenon. Being a matter of huge interest for a vast category of subjects, it became a constant concern in the academic, professional and legislative environment, concerns whose results can be seen today in the existing strategies, methods, procedures and regulation developed for a better management of this domain, aspects that this paper aims to identify and analyze, in order to have a better understanding of the multinational companies behaviour and on their legal obligations and responsibilities related to the transfer pricing matter. | | Keywords: Transfer Pricing; Tax Avoidance; Multinational Companies | References:
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