{"id":11107,"date":"2023-07-12T12:47:43","date_gmt":"2023-07-12T09:47:43","guid":{"rendered":"https:\/\/cabot-tp.ro\/?page_id=11107"},"modified":"2026-08-27T16:29:02","modified_gmt":"2026-08-27T13:29:02","slug":"applicable-law","status":"publish","type":"page","link":"https:\/\/cabot-tp.ro\/en\/applicable-law\/","title":{"rendered":"Applicable Law"},"content":{"rendered":"

[vc_row full_width=”stretch_row_content_no_spaces”][vc_column offset=”vc_hidden-xs”][vc_single_image image=”8271″ img_size=”2560×600″ alignment=”center”][\/vc_column][vc_column offset=”vc_hidden-lg vc_hidden-md vc_hidden-sm”][vc_single_image image=”8271″ img_size=”800×400″ alignment=”center”][\/vc_column][\/vc_row][vc_row full_width=”stretch_row” css=”.vc_custom_1627458252281{padding-top: 30px !important;padding-bottom: 30px !important;background-color: #00ffbb !important;}”][vc_column][vc_column_text]<\/p>\n

Applicable Law<\/span><\/h2>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=”.vc_custom_1627436488998{margin-bottom: 60px !important;padding-top: 60px !important;}”][vc_column css=”.vc_custom_1627437953304{margin-bottom: 30px !important;}”][vc_column_text css=”.vc_custom_1689253047518{margin-bottom: 34px !important;}”]<\/p>\n

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<\/strong><\/a>.<\/p><\/blockquote>\n

[\/vc_column_text][\/vc_column][vc_column width=”1\/3″ offset=”vc_hidden-sm vc_hidden-xs”][vc_custom_heading stripe_pos=”hide” text=”Romanian Legislation” font_container=”tag:h4|text_align:left|color:%23000000″ use_theme_fonts=”yes” css=”.vc_custom_1689253068448{padding-bottom: 20px !important;}” el_class=”hide_indents”][vc_column_text css=”.vc_custom_1787837337287{border-top-width: 0px !important;border-top-style: solid !important;}”]<\/i>\u00a0Tax Code<\/a><\/p>\n

<\/i>\u00a0Methodological rules for the application of the Fiscal Code<\/a><\/p>\n

<\/i>\u00a0Fiscal procedure code<\/a><\/p>\n

<\/i>\u00a0Order No. 828\/2026 \u2013 applicable to transactions carried out with related parties starting with fiscal year 2026<\/a><\/p>\n

<\/i>\u00a0Order No. 442\/2016 \u2013 applicable to transactions carried out with related parties up to and including the 2025 fiscal year\u00a0<\/a><\/p>\n

<\/i>\u00a0Order 3735\/2015<\/a><\/p>\n

<\/i>\u00a0Order 222 \/ 2008 \u2013 applicable until December 31, 2015<\/a><\/p>\n

<\/i>\u00a0Country profile \u2013 ANAF<\/a><\/p>\n

<\/i>\u00a0List of double taxation avoidance treaties concluded by Romania<\/a>[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_custom_heading stripe_pos=”hide” text=”Country reporting and reporting entity notification regulations” font_container=”tag:h4|text_align:left|color:%23000000″ use_theme_fonts=”yes” css=”.vc_custom_1689253096130{padding-bottom: 20px !important;}” el_class=”hide_indents”][vc_column_text css=”.vc_custom_1689318008950{border-top-width: 0px !important;border-top-style: solid !important;}”]<\/i>\u00a0CbC form<\/a><\/p>\n

<\/i>\u00a0Notification form<\/a><\/p>\n

<\/i>\u00a0Emergency Ordinance No. 42 \/ 2017<\/a><\/p>\n

<\/i>\u00a0Order 3049 \/ 2017<\/a>[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_custom_heading stripe_pos=”hide” text=”International Regulations” font_container=”tag:h4|text_align:left|color:%23000000″ use_theme_fonts=”yes” css=”.vc_custom_1689253109807{padding-bottom: 20px !important;}” el_class=”hide_indents”][vc_column_text css=”.vc_custom_1689318066110{border-top-width: 0px !important;border-top-style: solid !important;}”]<\/i>\u00a0OECD Transfer Pricing Guidelines<\/a><\/p>\n

<\/i>\u00a0United Nations (UN) Transfer Pricing Manual. Practical guide (2017)<\/a><\/p>\n

<\/i>\u00a0The Anti-Tax Avoidance Package<\/a><\/p>\n

<\/i>\u00a0EU Associated Companies Code of Conduct on transfer pricing documentation<\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=”.vc_custom_1625969463100{padding-top: 60px !important;padding-bottom: 30px !important;}”][vc_column css=”.vc_custom_1485424286916{margin-bottom: 30px !important;}” offset=”vc_col-lg-4″][vc_custom_heading stripe_pos=”hide” text=”Contact” font_container=”tag:h2|text_align:left|color:%23000000″ use_theme_fonts=”yes” el_class=”Contact-Home-Page” link=”url:https%3A%2F%2Fcabot-tp.ro%2Fcontact%2F”]