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Theoretical and Applied Economics
No. 4 / 2011 (557)

Transfer Pricing in the European Union

Gheorghe MATEI
University of Craiova
Daniela PÎRVU
University of Pitesti

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.

Keywords: transfer pricing; tax evasion; compliance costs; tax laws; fiscal consolidation.

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