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Transfer Prices Implication Upon Tax System. The Romanian Experience
Journal of Legal Studies ( IF 1.577 ) Pub Date : 2017-06-01 , DOI: 10.1515/jles-2017-0001
Florin Dumiter 1, 2 , Marius Boiță 3
Affiliation  

Abstract Transfer prices are a top field in financial and legal scientific research and practical activity. Although this research field is still in the beginning, due to its complexity, as well as it’s inter-, multi- and transdisciplinarity, it can be noted that empirical studies, as well as practical researches in economic and legal matters, have intensified. Moreover, this field of transfer prices is in close connection with the area of international double taxation, which shows its international character. In this article we sought a holistic approach to the transfer price phenomenon, dealing with economic and legal technical aspects that we believed are important to emphasise. Without addressing the issue of transfer prices in an exhaustive manner, in this article we presented both the legal and the economic framework of transfer prices in Romania. The added value of this article lies in the approach to transfer prices, both legally and economically.

中文翻译:

价格转移对税制的影响。罗马尼亚经验

摘要转让价格是金融和法律科学研究及实践活动的首要领域。尽管这个研究领域还处于起步阶段,但由于它的复杂性,跨学科,多学科和跨学科的特点,可以注意到,关于经济和法律问题的实证研究以及实践研究都在不断加强。此外,这一转移价格领域与国际双重征税领域密切相关,这显示了其国际性。在本文中,我们寻求一种整体的方法来处理转让价格现象,涉及我们认为很重要的经济和法律技术方面。在没有详尽解决转让价格问题的情况下,在本文中,我们介绍了罗马尼亚转移价格的法律和经济框架。本文的附加价值在于合法和经济地转移价格的方法。
更新日期:2017-06-01
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