Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 21 ISSUE 1
Written by Alina MARCUTA, Agatha POPESCU, Liviu MARCUTA

In a globalized economy in which more and more companies are operating, expanding their activity in different fields and by setting up different groups of companies, covering different markets, the issue of transfer pricing is not only important, but also necessary in considering the implications that they have not only on the profitability of the companies, but also on the budgets of the states of which they are part. In this paper we aimed to analyze the not easy issue of transfer prices, exemplifying through case studies, the choice and use of various valuation methods that aim to strengthen the tax base and determine the taxable profit within the group of companies in a way that is as correct as possible and that does not have fiscal consequences on them. The methods used were: the price comparison method, the plus cost method, the resale price method and the profit sharing method. The study highlighted that the application of the methods is based on the characteristics of the entities, the characteristics of the transactions subject to analysis and the comparability of the data. But regardless of the applied method, the preparation of the transfer pricing file is useful both for the fiscal authorities and for the entities, considering the fact that they can contribute to the increase of the company's profitability and to the assurance of competitive advantages.

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