Transfer Prices. National and European Perspectives

There is no doubt about the essence of transfer pricing, the Organization for Economic Cooperation and Development presents itself as a Umberto Eco reflecting economic globalization. A brief description is given but it is very broad in key concepts in this area. Through continuous ideas on national and European legal rules to the rules on the issue of concern, it is in the sense of guaranteeing legal tax treatment by referring to affiliated and independent taxpayers. The present paper presents the basic concepts and principles in the field of transfer pricing, which is very necessary for the perception of the phenomenon of internationalization of business, and of all the transfer price.