Original scientific paper

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

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

Renata Fulop orcid.org/0009-0007-5307-554X ; Babeș-Bolyai University, Romania

Abstract

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.

Keywords

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

Hrčak ID:

319490

URI

https://hrcak.srce.hr/319490

Publication date:

21.7.2024.

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