id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
aijes-3998	Ivan, Rica; Ladar, Călin Tănase	General Considerations on the Impact of Transfer Pricing Performed by Multinational Companies on a National Economy	2020	8	.pdf	application/pdf	4530	180	45	Penalties in the case of transfer pricing The penalties to be applied for detecting violations of transfer pricing rules vary according to severity thereof. In the OECD, some guiding principles were developed fro the first time in 1995; these principles provide guidance on arm’s length principle, pricing methods and transaction comparability, as well as recommendations (OECD, 2017). 2.1.	cache/aijes-3998.pdf	txt/aijes-3998.txt