<abstract xmlns="http://www.w3.org/1999/xhtml"><p>At present, due to the current project of the Organization for Economic Cooperation and Development, with regard to tax base erosion and profit shifting (OECD BEPS), as well as with regard to the impact of global fiscal reforms in development, in transfer pricing, fiscal authorities are the ones in control in relationship with companies. Within this context, the present study presents and analyses the influences of the transfer pricing current environment at European level in the case of Romanian companies. Realizing a detailed and deep documentation of the existing scientific literature in this field and using a comparative data analysis lead to the conclusion that the diminishing in impact of these influences may be accomplished by the finding of new solutions by multinational companies through which they should manage accordingly the associated risk of transfer pricing and prevent the eventual misunderstandings with regard to fiscal authorities.</p></abstract>

At present, due to the current project of the Organization for Economic Cooperation and Development, with regard to tax base erosion and profit shifting (OECD BEPS), as well as with regard to the impact of global fiscal reforms in development, in transfer pricing, fiscal authorities are the ones in control in relationship with companies. Within this context, the present study presents and analyses the influences of the transfer pricing current environment at European level in the case of Romanian companies. Realizing a detailed and deep documentation of the existing scientific literature in this field and using a comparative data analysis lead to the conclusion that the diminishing in impact of these influences may be accomplished by the finding of new solutions by multinational companies through which they should manage accordingly the associated risk of transfer pricing and prevent the eventual misunderstandings with regard to fiscal authorities.

Analyzing Transfer Prices Impact at European Level on Romanian Companies

International conference KNOWLEDGE-BASED ORGANIZATION

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

{"article-title":"Analyzing Transfer Prices Impact at European Level on Romanian Companies"}

At present, due to the current project of the Organization for Economic Cooperation and Development, with regard to tax base erosion and profit shifting (OECD...

Analyzing Transfer Prices Impact at European Level on Romanian Companies

Published Online: Jul 20, 2020

Page range: 52 - 57

DOI: https://doi.org/10.2478/kbo-2020-0052

Keywords
transfer pricing, fiscal planning, companies, fiscal authorities, fiscal reforms

© 2020 Mihaela Paraschiva Luca et al., published by Sciendo

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

Analyzing Transfer Prices Impact at European Level on Romanian Companies

Published Online: Jul 20, 2020

Page range: 52 - 57

DOI: https://doi.org/10.2478/kbo-2020-0052

Keywordstransfer pricing, fiscal planning, companies, fiscal authorities, fiscal reforms

© 2020 Mihaela Paraschiva Luca et al., published by Sciendo

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

Keywords
transfer pricing, fiscal planning, companies, fiscal authorities, fiscal reforms