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
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The net margin method (TNMM) is one of the methods approved by the OECD guidelines
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
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
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
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
Notice of Compliance
- 5 June 2024
- Posted by: cabot-tp.ro
- Category: Editorial
According to the strategy of the National Fiscal Administration Agency (ANAF), collection efficiency will improve by supporting fiscal compliance, with particular emphasis, and by combating fiscal evasion
The Resale Price Method
- 3 June 2024
- Posted by: cabot-tp.ro
- Category: Editorial
The resale price method is mainly used by companies whose operational profile includes marketing and distribution activities
Functional analysis of intra-group transactions
- 30 May 2024
- Posted by: cabot-tp.ro
- Category: Editorial
As mentioned in the OECD Transfer Pricing Guidelines, the functional analysis according to the essential determination and presentation of relevant information about the company
«Pillar 2» legislative project
- 5 April 2024
- Posted by: cabot-tp.ro
- Category: Editorial
Law 431/2023 was published on December 29, 2023 on ensuring a global minimum level of taxation of multinational enterprise groups and large national groups
Net margin method
- 2 April 2024
- Posted by: cabot-tp.ro
- Category: Editorial
The net margin method is one of the most widely used transfer pricing assessment methods
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