With just one click you have access to information about domestic legislation regarding transfer pricing and general framework of OECD guidelines as well as transfer pricing in the EU context. If you have any questions, please do not hesitate to contact us.

Romanian Legislation 

• Tax Code 
• Tax Code - methodology;
• Fiscal Procedure Code 
• Order 442/2016 on transfer pricing documentation file (unofficial translation)
• Order 442/2016 - FAQ
• Transfer pricing country profile (ANAF, 2014).
• Country-by-Country Reporting (Ordinance 42/2017, Norms 3049/2017, Q&A on CbCR, by TPS - in Romanian)
• DAC6 (Ordinance 5/2020 + Law 123/2021 - RO)
• Global minimum level of taxation (Law 431/2023)

International framework

European Commission - Company Tax

Key issues

• Common Consolidated Corporate Tax Base
  • Proposals, European Commission -     CCTB, CCCTB (October 2016)
  • Amendments, European Parliament  - CCTB, CCCTB (March 2018)
• Anti Tax Avoidance Directive (June 2016)
• Directive - Transparency Rules for Tax Intermediaries (DAC6)/ Annex IV (May 2018)
  • DCA6 - new time limits (June 2020)
• Directive on global minimum level of taxation (December 2022)

OECD

• BEPS - final reports  (2015)
• Transfer Pricing Guidelines
• White paper on transfer pricing documentation (2013)
• Dealing effectively with the challenges on transfer pricing (2012)
• Report on the attribution of profits to permanent establishments (2010)

EUJTPF (Joint Transfer Pricing Forum)

• Report on Secondary Adjustments, on TP Risk Management, on Compensating Adjustments (2014).
• Report on Compensating Adjustments (2014)
• Report on Transfer Pricing Risk Management  (2013)
• Final Report on Secondary Adjustments (2013)
• Report on Cost Contribution Arrangements on Services not creating Intangible Property (2012)
• REPORT ON SMALL AND MEDIUM ENTERPRISES AND TRANSFER PRICING  (2011)
• Guidelines on low value adding intra-group services and potential approaches to non-EU triangular cases (2011)
• Final Report on Improving the Functioning of the Arbitration Convention (2015)
• Code of conduct on transfer pricing documentation for associated enterprises in the European Union (2006)

 

Note: TPS will not be held responsible for the content and accuracy of information obtained by accessing these websites, nor for the consequences resulted from any activities one performs based on this information. TPS monitors periodically the outbound links but has no control over the availability of the information offered by external references or how often the information is updated.