Theoretical and Applied Economics
No. 4 / 2011 (557)
Transfer Pricing in the European Union
University of Craiova
Daniela PÎRVU
University of Pitesti
Abstract. The transfer pricing mechanism is a tool commonly used to transfer the tax base from countries with high taxation in countries with low taxation. In the European Union, this financial operations generate significant tax revenue losses. In an attempt to limit the handling of corporate tax systems, many public authorities have introduced regulations on transfer pricing, but the effectiveness of these rules has proved limited, and they contributed to the increasing complexity of tax laws and to the appearance of additional costs for companies. A solution to the solving of the transfer pricing problem in the European Union is represented by the introduction of the common consolidated corporate tax base.
Contents
Linear, Step by Step Managerial Performance, versus Exponential Performance
Exploratory Study Regarding the Commercial Credit Policy of Romanian Companies
A Critical Examination of Foreign Aid Policy. Why it Fails to Eradicate Poverty?
Does Corporate Governance Impact Risk Management System?
Quality Management and the Reform of Public Administration in Several States in South-Eastern Europe. Comparative Analysis
Transfer Pricing in the European Union
The Relationship between Gender Type in Mentorship and Mentees’ Advancement: An Empirical Study in Malaysia
The Global Economic Crisis. Challenges for SMEs in Romania
Formal Institutions and Regional Development. Considerations Regarding Romania
Tourism Heritage – An Important Dimension for Assessing|Shaping a City’s Image. Study Case: Bucharest