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Applicable Law

The legislation applied by the tax authorities when verifying the transfer pricing file is presented below. For any questions regarding the interpretation of transfer pricing legislation, please contact us here.

Romanian Legislation

 Tax Code

 Methodological rules for the application of the Fiscal Code

 Fiscal procedure code

 Order 442 / 2016 – currently applicable

 Order 3735/2015

 Order 222 / 2008 – applicable until December 31, 2015

 Country profile – ANAF

 List of double taxation avoidance treaties concluded by Romania

Country reporting and reporting entity notification regulations

 CbC form

 Notification form

 Emergency Ordinance No. 42 / 2017

 Order 3049 / 2017

International Regulations

 OECD Transfer Pricing Guidelines

 United Nations (UN) Transfer Pricing Manual. Practical guide (2017)

 The Anti-Tax Avoidance Package

 EU Associated Companies Code of Conduct on transfer pricing documentation

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