Redevențe: constrângeri și provocări prin prisma prețurilor de transfer
Royalties: challenges and constraints in terms of transfer pricing?

Summary/Abstract: In transfer pricing, given the limited information publicly available on royalty/license agreements, it is very important that the selection of the most reliable agreements is made not only from the perspective of the industry or product characteristics, but also from the perspective of other factors, which are perhaps more important, such as the type and complexity of the technology used in the manufacturing process of the licensed products, the production processes being, in fact, what is licensed rather than the products themselves etc. Let’s not forget that commercial flows are determined as a result of business management and an element of taxation cannot constitute an obstacle to the development of commercial transactions. Furthermore, from a legal point of view, companies are free to enter into contracts with each other to develop their businesses and, despite the limited amount of publicly available data on royalties, many commercial arrangements between third parties involve the payment of a royalty. Contracts agreeing to the payment of a royalty have been a tool for developing a business in a new territory for decades, whether it is a production or a distribution business. Adapting to the constraints and challenges imposed by the limited and specific publicly available data involves a set of carefully determined selection criteria for analysis and documentation, which will help the taxpayer in future tax audits to which it may be subject.

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