"The Influence of Accountancy Data on the Transfer Pricing Policy in Romania"

When adopting the transfer pricing policy, tax affects not only the company, but also the main indicators of performance, cash flow and business strategy. Through the transfer pricing policy, which is actually a commercial policy of the company in relation to related parties, methods for determining...

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Veröffentlicht in:	Bulletin of the Transilvania University of Brașov. Series V, Economic science Economic science, 2020-01, Vol.12(61) (2), p.93-102
Hauptverfasser:	Luca, Mihaela Paraschiva, Ciocanea, Bianca Cristina, Pitu, Ioan Cosmin
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Consolidated financial statements International Financial Reporting Standards Investments Joint ventures Legislation Market value Multinational corporations Pricing Pricing policies Related party transactions Tax regulations Taxation Transfer pricing Voting rights
Online-Zugang:	Volltext
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