DOSARUL PREŢURILOR DE TRANSFER
TRANSFER PRICE PROCEDURE
Author(s): Andrea Luminita Ondreiov Subject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: transfer price; procedure; content
Summary/Abstract: The Fiscal Code came into force on 01.01.2004 and, among other aspects, it regulates the procedure of the transfer prices. This paper is tending to present the principles of the Fiscal Code regarding the procedure of transfer prices, to give a glimpse of what is the importance of the transfer prices in the Romanian fiscality. It defines the transfer prices according to the Romanian laws, and gives the law which defines the transfer prices of Fiscal Code, namely the law No. 571/2003 and the Order No. 222/2008.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 18/2008
- Issue No: 3
- Page Range: 626-631
- Page Count: 6
- Language: Romanian
