Procedura amiabilă pentru evitarea dublei impuneri în cazul tranzacţiilor transfrontaliere
Mutual agreement procedure for the avoidance of double taxation in cross-border transactions

Summary/Abstract: The Mutual Agreement Procedure (MAP) is provided by conventions for the avoidance of double taxation whose purpose is to regulate the allocation of taxation rights in relation to profits from cross-border economic activities and to prevent double taxation by allowing the competent authorities of the contracting states to interact and consult each other in order to solve the problems arising from the application of the conventions. Although globally, the statistics of the Organization for Economic Cooperation and Development (OECD) highlight a genuine interest from various jurisdictions in promoting and utilizing amicable procedures as an alternative instrument for resolving tax disputes, such a trend is not yet reflected in Romania. In Romania, even though the number of cases of double taxation recorded has begun to increase, the Romanian State has not yet adopted secondary regulations detailing the stages and deadlines for conducting the amicable procedure, the finality, and the manner of implementing a unilateral solution or an agreement between states. Another aspect that needs to be emphasized relates to the fact that in recent times, there has been an increase in tax audits concerning transfer pricing (including in the area of anti-tax fraud audits), so we expect that in the future, taxpayers in Romania will be prone to transfer pricing adjustments that may generate more situations of double taxation at the level of groups of companies and, thus, lead to an increase in requests for initiating amicable procedures. It remains to be seen how the mutual agreement procedures will evolve, including in the context of the entry into force on January 1, 2026 of the European transfer pricing directive, along with the alignment of transfer pricing legislation at European level.

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