Prețurile de transfer în vremea pandemiei
Pandemic transfer pricing

Summary/Abstract: When we encounter difficulties in our day-to-day activities, we generally enter into a state of „fight or flight”. Correspondingly, from a transfer pricing perspective, we may also identify 2 states: one, where multinational groups voluntarily make transfer pricing adjustments to reach the market level (the “fight” state) or the second state where, although deviations from the market level are identified, no adjustments are made (the “flight” state) and thus the company faces potential transfer pricing exposure in the event of a tax audit. Clearly, the second state is not the wisest position to choose.

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