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e-Factura: What is it and how will it work for individuals?
- 13 December 2024
- Posted by: cabot tp
- Category: Editorial
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e-Factura is an electronic platform developed by ANAF (Romanian tax authority) that centralizes all issued invoices into a database. Its primary aim is to enable authorities to monitor economic transactions in real-time, thereby reducing tax evasion.
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Case study: how ElectroPower manages its transfer pricing
- 12 December 2024
- Posted by: cabot tp
- Category: Editorial
In brief, transfer pricing refers to the prices at which companies within the same group sell products, provide services, or offer loans to each other. These prices must resemble those used between independent companies—essentially, they should reflect a “fair market price.”
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CBAM Reporting: Carbon Border Adjustment Mechanism
- 10 December 2024
- Posted by: cabot tp
- Category: Editorial
The European Union has introduced the Carbon Border Adjustment Mechanism (CBAM) as part of its strategy to reduce carbon emissions, targeting imports of carbon-intensive goods.
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Quick Guide to RO e-TVA: Simplifying taxation or a headache?
- 10 December 2024
- Posted by: cabot tp
- Category: Editorial
The ordinance introduces a significant novelty: the extension of tax benefits for research and development (R&D) activities to companies that are now required to pay the minimum turnover tax (MTT).
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The new special consignment note for cash & carry traders – What companies need to know about its use
- 17 October 2024
- Posted by: cabot-tp.ro
- Category: Editorial
The new document, called the special notice to accompany the goods, is mandatory for all traders operating in the cash & carry regime
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Case Study: Application of the Net Margin Method in Transfer Pricing in a Multinational Electrical Industry Group
- 8 October 2024
- Posted by: cabot-tp.ro
- Category: Editorial
The net margin method (TNMM) is one of the methods approved by the OECD guidelines
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Tax amnesty – new provisions
- 1 October 2024
- Posted by: cabot-tp.ro
- Category: Editorial
The rules regarding the tax amnesty established by GEO 107/2024 have already been modified by GEO no. 112/2024, applicable starting from September 25, 2024
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Tax amnesty through Emergency Ordinance no. 107/2024
- 18 September 2024
- Posted by: cabot-tp.ro
- Category: Editorial
Emergency Ordinance no. 107/2024 introduces the following fiscal measures for all categories of taxpayers
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Case Study: Application of the Net Margin Method in Transfer Pricing in a Multinational IT company
- 6 September 2024
- Posted by: cabot-tp.ro
- Category: Editorial
Transfer pricing is central to the management of intra-group transactions for multinational companies
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Implementation of „Pillar 2” in Romania
- 3 July 2024
- Posted by: cabot-tp.ro
- Category: Editorial
On January 8, 2024, Law 431/2023 entered into force, transposing the provisions of Directive 2523/2022 into the national legislation of Romania
