The automotive industry in Romania and worldwide is navigating one of the most complex periods in recent decades. Cost pressures exerted by automakers, supply chain volatility, the transition to electric vehicles, and the growing importance of research and development are transforming not only business models but also the way multinational groups organize their operations. While these transformations do not in themselves constitute tax risk factors, from a transfer pricing perspective, they present a series of challenges regarding the allocation of functions, risks, and profits among group entities.
Transfer pricing is based on the principle that the remuneration of each.......
For more information, please see the Romanian version of the article, here.
