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Romania changes transfer pricing rules: greater transparency, increased compliance requirements for taxpayers

Romania changes transfer pricing rules: greater transparency, increased compliance requirements for taxpayers

Authors: Adrian Rus, Partner, Transfer Pricing Leader, EY Romania, and Georgiana Bizdrigheanu, Senior Manager, Transfer Pricing, EY Romania

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.

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