Mereu de interes: deductibilitatea cheltuielilor cu serviciile
Constant hot topic: deductibility of service expenses

Summary/Abstract: Deductibility of services expenses (and especially the deductibility of intra-group charges) continues to represent a hot topic during tax inspections. Services expenses have implications at the level of the corporate income tax as well as the withholding tax (e.g. undocumented artificial services, case in which the provisions of the double tax treaties cannot be applied and a withholding tax rate of 16% is applicable or even 50%, if there are not instruments for exchanging information with the service provider’s state of residence) but also from the VAT perspective (the services are not related to taxable operations and the VAT is non-deductible). It is also very important to note that criminal implications may arise in cases of tax evasion.

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