In a context of accelerated digitalization of ANAF, taxpayers must treat transfer pricing as part of fiscal governance, not just as an annual documentation obligation.
Through a series of reforms adopted in just a few weeks – the new rules on the transfer pricing file, advance pricing agreements (APA) and the amicable settlement procedure (MAP) – Romania is aligning itself with a model of..........
For more information, please see the Romanian version of the article, here.




























