Dezvoltarea tranzacţiilor între companiile afiliate este facilitată de fe-nomenul curent al globalizării, care capătă valenţe din ce în ce mai puternice. Astfel, conform statisticilor, peste o treime din comerţul mondial şi peste 80% din tranzacţiile prin care se transferă tehnologiile sunt desfăşurate între părţi afiliate.[1] În acest context, prezintă interes major determinarea preţului unei atare tranzacţii, denumit – preţ de transfer. Prin urmare, obiectivul fundamen-tal al acestui demers ştiinţific reprezintă un subiect complex, original, axat pe conturarea cadrului conceptual privind companiile afiliate, punând accent pe preţurile de transfer, precum şi pe metodele de determinare a acestora din punct de vedere fiscal, propuse de OECD.
The development of related party transactions is facilitated by cur-rent globalization phenomenon which is expanding very rapidly worldwide. Thus, according to statistics, more than a third of world trade and over 80% of transactions that transfer technologies are carried out between related parties.[1] In this context, it is of major interest to establish the price of such transactions, called - transfer price. Therefore, the main ob-jective of this scientific approach is a complex, original topic, focused on shaping the conceptual framework on affiliated companies, transfer pric-ing, as well as on methods for their determination in terms of tax, suggest-ed by the OECD.
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