transfer pricing in the european union
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ID: 197427
2011
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Abstract
The transfer pricing mechanism is a tool commonly used
to transfer the tax base from countries with high taxation in countries
with low taxation. In the European Union, this financial operations
generate significant tax revenue losses. In an attempt to limit the
handling of corporate tax systems, many public authorities have
introduced regulations on transfer pricing, but the effectiveness of these
rules has proved limited, and they contributed to the increasing
complexity of tax laws and to the appearance of additional costs for
companies. A solution to the solving of the transfer pricing problem in the
European Union is represented by the introduction of the common
consolidated corporate tax base.
| Reference Key |
matei2011theoreticaltransfer
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|---|---|
| Authors | ;Gheorghe MATEI;Daniela PÎRVU |
| Journal | 2019 ieee 6th international conference on industrial engineering and applications, iciea 2019 |
| Year | 2011 |
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