Tax aspects related to transfer pricing are extremely complex, so that tax authorities in Central and Eastern Europe, including those in Romania, carry out frequent and often prolonged controls on companies that carry out cross-border operations. However, control procedures differ from country to country, as do the mechanisms that taxpayers have at their disposal to protect themselves from potential unfavorable interpretations by tax authorities. Regarding dispute resolution, in most countries, including Romania, cases end up in court.
For more information, please see the Romanian version of the article, here.
