Inspecții fiscale în domeniul prețurilor de transfer – accent pus pe profilul funcțional
Transfer pricing audits – tax authorities focus attention on functional profile

Summary/Abstract: The functional profile presented in transfer pricing documentation can directly influence transfer pricing adjustments and, in some cases, may result in increased tax payments. Recent trends in the past few months show that the authorities are making transfer pricing adjustments by reinterpreting the functional profile based on an OECD questionnaire. What should companies pay attention to?

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