Transfer Pricing System of EU Countries: An Analysis in the Context of SDGS

IF 1 4区管理学 Q3 PUBLIC ADMINISTRATION

Transylvanian Review of Administrative Sciences Pub Date : 2023-10-31 DOI:10.24193/tras.70e.3

Ioana IGNAT, Marta TACHE

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引用次数: 0

Abstract

"Considering that the base erosion and the profit shifting practiced by multinationals could deprive governments of their fair share in taxes and, as a consequence of the financial resources needed to achieve the sustainable development goals (‘SDGs’), governments have started to be interested in the implementation of transfer pricing regulations. The objective of the paper is to analyze the transfer pricing regulations and practices adopted by the EU countries that record a good progress in terms of SDGs vs. EU countries that record a moderate progress in this respect. The results of the study show that the strictness of the transfer pricing system influences the progress regarding the achievement of the SDGs. More exactly, the countries which record a good progress in achieving SDGs have, in general, a stricter transfer pricing system. In order to increase the strictness of the transfer pricing system and the progress in terms of SDGs, countries could implement regulation which envisage: the preparation of an annual transfer pricing documentation; the preparation of a documentation on three levels according to BEPS 13; the adoption of certain measures in order to increase the number of APAs, MAPs and transfer pricing audits; imposing of penalties."

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欧盟国家的转让定价制度:可持续发展目标背景下的分析

“考虑到跨国公司的税基侵蚀和利润转移可能会剥夺政府的公平税收份额，而且由于实现可持续发展目标所需的财政资源，各国政府已开始对实施转移定价法规感兴趣。”本文的目的是分析欧盟国家在可持续发展目标方面取得良好进展的转让定价法规和做法，以及在这方面取得适度进展的欧盟国家。研究结果表明，转让定价制度的严格程度影响着可持续发展目标的实现进度。更确切地说，在实现可持续发展目标方面取得良好进展的国家，通常都有更严格的转移定价体系。为了提高转让定价体系的严峻性和可持续发展目标方面的进展，各国可以实施以下监管:准备年度转让定价文件;根据BEPS 13准备三个级别的文件;采取某些措施，以增加资产评估、资产评估和转让定价审计的数量;施加惩罚。”

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Transylvanian Review of Administrative Sciences PUBLIC ADMINISTRATION-

CiteScore

2.10

自引率

10.00%

发文量

审稿时长

25 weeks

期刊介绍： TRAS represents a collective effort initiated by an international group aimed at boosting the research in the field of public administration in a country where during the communist regime there was no tradition in this sense. TRAS represents a unique source of specialized analysis of the ex-communist space, of the transition processes to democracy, of the reform of public administration, and of comparative analysis of administrative systems. The general topic covered by the articles in the Review is administrative sciences. As a result of an interdisciplinary, modern approach, the articles cover the following specific themes: Public management, public policy, administrative law, public policy analysis, regional development, community development, public finances, urban planning, program evaluation in public administration, ethics, comparative administrative systems, etc. TRAS encourages the authors to submit articles that are based on empirical research. From the standpoint of the topic covered, TRAS is lined up with the trends followed by other international journals in the field of public administration. All articles submitted to the Transylvanian Review of Administrative Sciences have to present a clear connection to the field of administrative sciences and the research (both theoretical and empirical) should be conducted from this perspective. Interdisciplinary topics related to organizational theory, sustainable development and CSR, international relations, etc. can be considered for publication, however the research needs to address relevant issues from the perspective of the public sector. Articles which use highly specialized econometrics models as well as studies addressing macro-economic topics will not be considered for evaluation. The decision on whether a certain topic falls within the interest of TRAS belongs to the editors and it is not connected with the overall quality of the work submitted.