The data recently released by the National Agency for Fiscal Administration (ANAF) on the results of tax audits confirm that the area of transfer pricing remains one of the most exposed to tax risk for companies carrying out intra-group transactions, including those that have prepared the transfer pricing file on time. Practice has shown that this is not always sufficient to exempt the company from paying additional taxes at the end of an audit.
In the last 12 months, tax inspectors have analyzed.......
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