Transfer Pricing, a Profit Shifting Tool
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Neacșu, I.Ș., (2018). Prețurile de transfer într-o abordare comparativă și nevoia de reformă în Romania. Editura ASE, București OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations https://www.anaf.ro/anaf/internet/ANAF/despre_anaf/strategii_anaf/programe_strategii https://www.anaf.ro/anaf/internet/ANAF/despre_anaf/strategii_anaf/rapoarte_studii
https://www.cdep.ro/interpel/2016/r8888A.pdf https://tpcases.com/
Neacșu I.Ș. ( 2018 ). Prețurile de transfer într-o abordare comparativă și nevoia de reformă în Romania. Editura ASE, București OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations https://www.anaf.ro/anaf/internet/ANAF/despre_anaf/strategii_anaf/programe_strategii https://www.anaf.ro/anaf/internet/ANAF/despre_anaf/strategii_anaf/rapoarte_studii https://www.cdep.ro/interpel/2016/r8888A.pdf https://tpcases.com/
DOI: https://doi.org/10.2478/picbe-2026-0228 | Journal eISSN: 2558-9652
Language: English
Page range: 3026 - 3046
Published on: Jul 23, 2026
Published by: Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
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© 2026 Valeria NAPADAICĂ, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.