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

Publié en ligne: 07 nov. 2020

Pages: 1 - 18

Reçu: 01 juil. 2020

Accepté: 01 sept. 2020

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

Mots clés

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.