TRANSFER PRICING IN ROMANIA: GAPS & BEPS IMPACT
Although transfer prices are a growing topic of discussion in the international literature and tax inspections in Romania are a major debate subject in the tax field, the number of studies approaching these two aspects is reduced. Transfer prices and the practices of eroding the taxable base and pro...
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| Format: | Article |
| Language: | English |
| Published: |
Bucharest University of Economic Studies
2025-06-01
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| Series: | Business Excellence and Management |
| Subjects: | |
| Online Access: | https://beman.ase.ro/no152/2.pdf |
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