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Notice of Compliance
- 5 June 2024
- Posted by: cabot-tp.ro
- Category: Editorial
No Comments
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
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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
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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
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«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
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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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Price comparison method
- 27 February 2024
- Posted by: cabot-tp.ro
- Category: Editorial
The transfer pricing comparison method is a commonly used method for assessing transfer prices for transactions between related entities
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Advance price agreements
- 7 February 2024
- Posted by: cabot-tp.ro
- Category: Editorial
Advance pricing agreements are tools used in transfer pricing to avoid disputes between taxpayers and tax authorities regarding the correct assessment of transfer pricing
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Fiscal control risks generated by transfer pricing
- 25 January 2024
- Posted by: cabot-tp.ro
- Category: Editorial
In recent years, in the framework of fiscal controls carried out at the level of companies in Romania, increased attention has been paid to the verification of the transfer pricing file
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The importance of preparing the transfer pricing file
- 23 January 2024
- Posted by: cabot-tp.ro
- Category: In the Press
The document through which tax inspectors can verify the correctness of pricing for intra-group transactions is called the transfer pricing file
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Choosing a transfer pricing tax consultant
- 8 December 2023
- Posted by: cabot-tp.ro
- Category: Editorial
Preparation of the transfer pricing file, the appeals, the preparation of the comparability studies must be prepared by a specialized tax consultant
