<abstract xmlns="http://www.w3.org/1999/xhtml"><p>Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non – taxation, permanent establishment, business profits, residence criteria, arm's length principle, mutual agreement procedure, dispute resolution of tax conflicts. However, the problem of transfer pricing has more profound judicial and economic implications. The main objective of this paper is to evaluate and assess the underlying features and characteristics of transfer prices in the economical and judicial actual context. The operational objectives are related to a quid pro quo analysis regarding the fine-tuning aspects of transfer pricing in the digital taxation era. The case law presented in this article tackles the main problems of applying transfer pricing international regulation upon Romanian tax jurisprudence. The conclusion of this article highlights the need, mutadis mutandis, for a tax policy agenda revealing a strengthened fiscal and financial environment towards the creation of a new proper fiscal space.</p></abstract>

Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non – taxation, permanent establishment, business profits, residence criteria, arm's length principle, mutual agreement procedure, dispute resolution of tax conflicts. However, the problem of transfer pricing has more profound judicial and economic implications. The main objective of this paper is to evaluate and assess the underlying features and characteristics of transfer prices in the economical and judicial actual context. The operational objectives are related to a quid pro quo analysis regarding the fine-tuning aspects of transfer pricing in the digital taxation era. The case law presented in this article tackles the main problems of applying transfer pricing international regulation upon Romanian tax jurisprudence. The conclusion of this article highlights the need, mutadis mutandis, for a tax policy agenda revealing a strengthened fiscal and financial environment towards the creation of a new proper fiscal space.

Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law

”Vasile Goldiș” Western University of Arad

Journal of Legal Studies

This work is licensed under the Creative Commons Attribution 4.0 International License.

Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level,...

Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law

Published Online: Nov 07, 2020

Page range: 1 - 18

Received: Jul 01, 2020

Accepted: Sep 01, 2020

DOI: https://doi.org/10.2478/jles-2020-0008

Keywords
International taxation, business profits, permanent establishment, advance pricing agreements, Romanian jurisprudence

© 2020 Florin Cornel Dumiter et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law

Published Online: Nov 07, 2020

Page range: 1 - 18

Received: Jul 01, 2020

Accepted: Sep 01, 2020

DOI: https://doi.org/10.2478/jles-2020-0008

KeywordsInternational taxation, business profits, permanent establishment, advance pricing agreements, Romanian jurisprudence

© 2020 Florin Cornel Dumiter et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
International taxation, business profits, permanent establishment, advance pricing agreements, Romanian jurisprudence