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Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law Cover

Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law

Journal of Legal Studies
Volume 26 (2020): Issue 40 (December 2020)
By: Florin Cornel Dumiter and  Ștefania Amalia Jimon  
Open Access
|Nov 2020

Authors

Florin Cornel Dumiter

fdumiter@yahoo.com

”Vasile Goldiș” Western University of Arad, Romania

Ștefania Amalia Jimon

jimonstefania@yahoo.com

”Vasile Goldiș” Western University of Arad, Romania
DOI: https://doi.org/10.2478/jles-2020-0008 | Journal eISSN: 2457-9017 | Journal ISSN: 2392-7054
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Language: English
Page range: 1 - 18
Submitted on: Jul 1, 2020
Accepted on: Sep 1, 2020
Published on: Nov 7, 2020
Published by: Vasile Goldis Western University of Arad
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
International taxation,
business profits,
permanent establishment,
advance pricing agreements,
Romanian jurisprudence
Related subjects:
Law,
Commercial law,
Commercial law, other,
Law of civil procedure, voluntary jurisdiction,
Law of civil procedure, voluntary jurisdiction, other,
Public law,
Public law, other,
Criminal law,
Criminal law, other

© 2020 Florin Cornel Dumiter, Ștefania Amalia Jimon, published by Vasile Goldis Western University of Arad
This work is licensed under the Creative Commons Attribution 4.0 License.

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