The main conclusions reached:
- The opportunities offered by transfer pricing can bring benefits, such as a better control of costs and the improvement of cash flow.
- The BEPS Action Plan will contribute to the development of the fiscal audit.
- It is essential for tax payers in Romania to understand the key elements which will be presented in the documentation of the transfer prices, in particular in order to be able to successfully support in front of the tax authorities the applied transfer prices.
For more information, please see the Romanian version of the article, here.