%0 Journal Article
%T TRANSFER PRICES: MECHANISMS, METHODS AND INTERNATIONAL APPROACHES
%A Pop Cosmina
%A Pop Valer
%A dbalaciu@uoradea.ro
%J Annals of the University of Oradea : Economic Science
%D 2008
%I University of Oradea
%X Transfer prices are considered the prices paid for the goods or services in a cross-border transaction between affiliates companies, often significant reduced or increased in order to avoid the higher imposing rates from one jurisdiction. Presently, over 60% of cross-border transfers are represented by intra-group transfers. The paper presents the variety of methods and mechanisms used by the companies to transfer the funds from one tax jurisdiction to another in order to avoid over taxation.
%K transfer pricing
%K intra-firm transaction
%K tax jurisdiction
%U http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/255.pdf