References
- 1. Bakker A. & Obuoforido, B., (2009), Transfer Pricing and Custom Valuation – Two Worlds to Tax as One, International Bureau of Fiscal Documentation, Amsterdam.
- 2. Bakker, A. (2009), Transfer Pricing and Business Restructuring – Streamlining all the way, International Bureau of Fiscal Documentation, Amsterdam.
- 3. Bilaney, S.K. (2015), Transfer Pricing in the Logistic Sector, International Transfer Pricing Journal, July/August 2014, pp. 236 – 240.
- 4. Brauner, Y. (2012), Formula Based Transfer Pricing: Proper Tax Base: Structural Fairness from an International and Comparative Perspective, Yariv Brauner & Martin M. McMahon eds., Kluwre Law International, 2012, pp. 149 – 176.
- 5. Glahe, M. (2013), Transfer Pricing and EU Fundamental Freedoms, EC Tax Review, 2013 – 5, Kluwer Law International, pp. 222 – 232.
- 6. Koomen, M. (2015), Transfer Pricing in a BEPS Era: Rethinking the Arm’s Lenght Principle – Part 1, International Transfer Pricing Journal, May/June 2015, pp. 141 – 152.
- 7. Lagarden, M. (2014), Intangibles in a Transfer Pricing Context: Where Does the Road Lead? International Transfer Pricing Journal, September/October 2014, pp. 331 – 346.
- 8. Rossing, C.P. & Pearson, T. (2014), Transfer Pricing Knowledge Management Systems, International Transfer Pricing Journal, July/August 2014, pp. – 264 – 274.
- 9. Sim, S. (2013), Transfer pricing Issues in Financial Services, Asia – Pacific Tax Bulletin, May/June 2013, pp. 215 – 218.
- 10. Gouthiere, B. (2015), Recent Transfer Pricing Developments, European Taxation, February/March 2015, pp. 47 – 54.
- 11. *** Legea nr. 571/2003 privind Codul fiscal, cu modificările si completările ulterioare, inclusiv Normele sale de aplicare;
- 12. *** O.G. Nr. 92/2003 privind Codul de procedura fiscalǎ, republicatǎ, cu modificǎrile şi completǎrile ulterioare, inclusiv Normele sale de aplicare;
- 13. *** Legea nr. 227/2015 privind Codul fiscal, cu modificările si completările ulterioare, inclusiv Normele sale de aplicare;
- 14. *** Legea nr. 207/2015 privind Codul de procedura fiscalǎ, cu modificǎrile şi completǎrile ulterioare;
- 15. *** Legea nr. 241/2005 pentru prevenirea şi combaterea evaziunii fiscale, cu modificările si completările ulterioare;
- 16. *** ORDINUL nr. 222/2008 din 8 februarie 2008 privind conţinutul dosarului preturilor de transfer.