Transfer Pricing: Growth of the Concept and Fiscal Regulations in Europe

Autor(i)

DOI:

https://doi.org/10.54820/entrenova-2023-0031

Ključne riječi:

transfer price, history, evolution, legislation, arm`s length principle

Sažetak

Organisations these days are growing rapidly, and both operational activities and business networks tend to use business unit strategies to overcome operational complexity. This constantly growing environment can significantly impact multinational transfer pricing practices. The research aims to look at the historical evolution and understand how the transfer pricing concept was changed over time and how the accounting legislation influenced the concept. One tool to achieve this goal is historiography and documentary research, which we applied to make it an accessible topic for further applications, studies, and analysis.

Biografija autora

  • Renata Fulop , Babeș-Bolyai University, Romania

    Renata Fulop works as an Assistant professor at Babeș-Bolyai University. She graduated from Babeș-Bolyai University, where she got her master’s degree, and she is a PhD student at the Faculty of Economics and Business Administration, Romania, Cluj Napoca. Her research interests are transfer pricing, financial reporting, transfer pricing legislation and management accounting. The author can be contacted at renata.fulop@econ.ubbcluj.ro

Preuzimanja

Objavljeno

2023-09-30

Broj časopisa

Svezak 9 Br. 1 (2023)

Rubrika

Business Administration & Business Economics, Marketing, Accounting

Licenca

Autorska prava (c) 2024 Renata Fulop

Creative Commons License

This work is licensed under a KreativniCommons Attribution-NonCommercial Međunarodne licence.

Kako citirati

Transfer Pricing: Growth of the Concept and Fiscal Regulations in Europe. (2023). ENTRENOVA - ENTerprise REsearch InNOVAtion, 9(1), 341-352. https://doi.org/10.54820/entrenova-2023-0031