Dificultăţi şi deficienţe în aplicarea preţurilor de transfer în România: o perspectivă empirică
Difficulties and deficiencies in applying the transfer pricing mechanisms in Romania: an empirical perspective

Summary/Abstract: The examination of the way in which transactions are undertaken between group companies is a subject with a long history at the level of international regulatory bodies. From Romania's point of view, the works developed by the EU and the OECD constituted points of reference in creating the local transfer pricing legislation. However, certain things can be perfected, regarding the drafting of the legislation, the interpretation of the legislation by the tax authorities and its application on specific subjects. From empirically analysing the practical difficulties and deficiencies in Romania, as well as from investigating the way in which other tax authorities manage the topic of transfer pricing, solutions can be identified. However, for achieving the objective of voluntary compliance, it’s necessary that the tax authorities prove their initiative by developing, making available to the business community and using guides and methodologies, or by establishing common practices, in addition to the legislation.

• Details
• Contents