: In determinate the transfer prices, The Romanian Procedural Fiscal Code stipulates (in the 79 th article) the obligation for those contributors who make transactions with related entities to draw up a record of transfer prices and to forward it to the tax administrations (at their request)....

Unlike the supply chain (SC) design problem which deals with the configuration of a new SC, the redesign problem assumes that a SC already exists and focuses on its reconfiguration in order to take profit of the changing logistics, financial, and fiscal advantages offered by each country. First,...

We propose a profit maximization model for the decision support system of a firm that wishes to establish or rationalize a multinational manufacturing and distribution network to produce and deliver finished goods from sources to consumers. The model simultaneously evaluates all traditional...

Within the fiscal inspection procedures and financial control undertaken by the Romanian fiscal authorities, a special place and an everyday more increasing share is occupied by the transactions between Romanian companies with affiliated entities. The principle that should stay at the foundation...

This paper analyzes the transfer pricing of multinational firms. We propose a simple framework in which intra-firm prices may systematically deviate from arm's length prices for two motives: i) pricing to market, and ii) tax avoidance. Multinational firms may decide not to avoid taxes if the...

International transfer pricing determines how the worldwide income of a multinational enterprise is divided among countries for income tax purposes when transactions occur within the firm. This review examines economics, accounting, legal research, and tax practitioner literatures on...

This paper analyzes the transfer pricing of multinational firms. We propose a simple framework in which intra-firm prices may systematically deviate from arm's length prices for two motives: i) pricing to market, and ii) tax avoidance. Multinational firms may decide not to avoid taxes if the...

The paper tries to deepen the understanding of transfer prices determination in both transnational companies and intra-national business relations. It deals with the process of transfer prices formation within intra-group financing. The author focuses mainly on inferring the methodical...

In the process of the worldwide globalization appear transnational companies that place their production and trade activities into various countries of the world. The determination of transfer pricing of transnational companies is a serious and in the Czech Republic until now little noticed...

All transactions in multinational enterprises which are realized among group members are very sensitive to tax risks arising from (appropriate) asset valuation. The more often the transactions are connected to intangible assets or R&D services the more tax risks they generate. This article...