Since 2014
Transfer pricing file- a contextualized Approach. Case Study
Journal of Economics and Business Research
View Archive Info| Field | Value | |
| Title |
Transfer pricing file- a contextualized Approach. Case Study
|
|
| Creator |
Boiţă, Marius
Grigorescu, Gheorghe Constantin, Emilia |
|
| Description |
The transfer price is basically the price used for transfer of tangible and intangible assets between related parties and it should be determined on the basis of market value without being influenced by the relationship of affiliation. However, if for services or tangible assets, the comparison of the transfer price to the market one is relatively easy to achieve, for the intangible ones, quantifying future benefits waived by the affiliated person compared to the situation in which it would be independent is harder to be established.
|
|
| Publisher |
Journal of Economics and Business Research
|
|
| Contributor |
—
|
|
| Date |
2013-09-09
|
|
| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
|
| Format |
application/pdf
|
|
| Identifier |
http://www.uav.ro/jour/index.php/jebr/article/view/92
|
|
| Source |
Journal of Economics and Business Research; Vol 19, No 2 (2013): J of Economics & Business; 183-190
2069-9476 2068-3537 |
|
| Language |
eng
|
|
| Relation |
http://www.uav.ro/jour/index.php/jebr/article/view/92/pdf_37
|
|