This paper presents transfer pricing and elements of drafting the transfer pricing file by the big companies. The transfer pricing procedure was founded based upon Order no. 442/2016 and the Fiscal Procedure Code and it represents a method upon which the tax base is transferred from a high tax country to a country with low taxation. https://www.markbroyard.com/super-save-whole-wheat-phyllo-pastry-sheets-jufka-sa-integralnim-brasnom-12pcs-x-450g-jami-supply-great-choice/