Abstract:

One way to optimize the performance of multinational enterprises group or even a certain company is to improve the structures which generate the performance within it. Whether we refer
to the purchasing, production or the sale department, or we have in regard different companies of
the same group, that work together, it is clear that there is competition between them, which enforces the need to assess the performance of each of them. In this respect, it is necessary to determine an evaluation method transfers between them that would allow the establishment of specific performance indicators for each entity. Still, there appears a series of accounting and fiscal implications related to transfer prices, which will be presented below. This research take into account, on the one hand, a systematization and reconsideration, and on the other hand, a antithesis and synthesis of ideas found on this subject in specialized literature, the regulations developed by various regulatory authorities, both in national and international level. In reaching the proposed objectives we need to use a constructively-deductive and inductive methodology, that to identify taxes as a factor influencing significantly the economic entity's performance in directing investment, choosing the legal form of operation, choice of activity, etc., and consequently the company's performance in all its forms.