International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online)

The Role of Transfer Pricing in Economic Globalization
Andreea Lavinia Cazacu (Neamtu), Ph. D.

Globalization is one of the most controversial topics in the economic literature. Transactions are not just licit, the increasingly organized nature of operations and the ingenuity of organizational and manifestation forms of offshore entities have led to a continuous amplification of the globalization phenomenon. This phenomenon can be assimilated with the transfer pricing existing reason. These transfers pricing have appeared in a context where groups of companies present in several countries carry out economic activities in those countries. Equally, these prices are thought to be the key element that underlies fiscal system exploitation.

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