FILIPESCU, Bogdan - Gabriel; VUÞÃ, Mariana; … - In: Proceedings of the International Conference Investments … 10 (2011) 1, pp. 153-161
fiscal authorities are trying to make sure that companies are respecting in intra-group transactions the Arm’s Length … Principle as defined by OECD. In this context, the multinationals have to prove that the transfer prices used in transactions …