Теоретико-методологични аспекти на трансферното ценообразуване в условията на глобализация
Theoretical-Methodological Aspects of Transfer Pricing in the Conditions of Globalization

Author(s): Dimitrinka Urumova-Lunin
Subject(s): Economy, Supranational / Global Economy, Business Economy / Management, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: transfer pricing; transfer price; arm's length principle; local file; master file
Summary/Abstract: The paper clarifies the role and importance of transfer pricing in today's environment of ever-increasing globalization. It justifies the need for a uniform approach to transfer pricing requirements and rules in a global aspect. Transfer pricing methods for tax control purposes are presented. The basic principles of their application are discussed. Special attention is paid to the important advantages and benefits of applying the arm's length principle.

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