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Marius Cosmin Macovei: Affiliated legal entity: legal and ...


Abstract: Affiliate entity represents an avatar of the legal entity that has generated and continues to generate different interpretations of the provisions of tax law, from a legal and economic point of view, due to the subjective nature of its relationship with other persons that it controls directly or indirectly. This situation is provided in the context of the transfer prices at which the legal person is obliged to carry out its activity, namely the sale of goods or the provision of services, both to affiliates and to independent persons, when transferring its taxable income between various states for optimizing the effective tax. Thus, in this paper will be exposed the affiliation situations of the legal entity and the procedure of transfer pricing within the affiliation relationship.

Keywords: legal entity, affiliated person, European law, tax law, transfer pricing


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