Transfer prices: Business models in the ANAF view

Transfer prices: Business models in the ANAF view

Authors: Daniela Dinu, Director of PwC Romania; Ana Sacal, Senior Manager of PwC Romania; Silvia Vasile, Senior Consultant PwC Romania


The rapid digitalization in the public and private environment in the last year and a half has changed the way of working and has also led to the acceleration of the use of more and more varied sources of information. We will approach, in this article, to the impact that these changes have on the way the tax authorities analyze the business models historically used by multinationals, which means a fiscally sustainable business model and what was the impact of the pandemic on these models.

For more information, please see the Romanian version of the article, here.