TRANSFER PRICING IN ROMANIA: GAPS & BEPS IMPACT

Although transfer prices are a growing topic of discussion in the international literature and tax inspections in Romania are a major debate subject in the tax field, the number of studies approaching these two aspects is reduced. Transfer prices and the practices of eroding the taxable base and pro...

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Main Author: Cornelia NASTASE
Format: Article
Language:English
Published: Bucharest University of Economic Studies 2025-06-01
Series:Business Excellence and Management
Subjects:
Online Access:https://beman.ase.ro/no152/2.pdf
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author Cornelia NASTASE
author_facet Cornelia NASTASE
author_sort Cornelia NASTASE
collection DOAJ
description Although transfer prices are a growing topic of discussion in the international literature and tax inspections in Romania are a major debate subject in the tax field, the number of studies approaching these two aspects is reduced. Transfer prices and the practices of eroding the taxable base and profit transfer have an impact on the entire society, from small and medium-sized companies that could be affected by the unfair competition, to the tax administrations that must ensure the fair taxation of profits, multinational companies that must observe arm’s length and should be able to document this fact and up to the citizens of the emerging states. Romanian legislation has gaps that make it difficult for all parties involved in the analysis and documentation of transfer prices and procedures regarding tax inspections requiring modifications for the improvement of the tax obligations’ collection. The effects are major and include tax litigations, additional costs and an impaired collaboration with tax bodies.
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publisher Bucharest University of Economic Studies
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spelling doaj-art-b68c6c7946e24d569037ebb6f82b9fd02025-08-20T03:48:15ZengBucharest University of Economic StudiesBusiness Excellence and Management2248-13542668-92192025-06-01152193510.24818/beman/2025.15.2-02TRANSFER PRICING IN ROMANIA: GAPS & BEPS IMPACTCornelia NASTASE0Bucharest University of Economic StudiesAlthough transfer prices are a growing topic of discussion in the international literature and tax inspections in Romania are a major debate subject in the tax field, the number of studies approaching these two aspects is reduced. Transfer prices and the practices of eroding the taxable base and profit transfer have an impact on the entire society, from small and medium-sized companies that could be affected by the unfair competition, to the tax administrations that must ensure the fair taxation of profits, multinational companies that must observe arm’s length and should be able to document this fact and up to the citizens of the emerging states. Romanian legislation has gaps that make it difficult for all parties involved in the analysis and documentation of transfer prices and procedures regarding tax inspections requiring modifications for the improvement of the tax obligations’ collection. The effects are major and include tax litigations, additional costs and an impaired collaboration with tax bodies.https://beman.ase.ro/no152/2.pdftransfer pricesanaftax inspectionsaffiliated partiesaggressive tax planning
spellingShingle Cornelia NASTASE
TRANSFER PRICING IN ROMANIA: GAPS & BEPS IMPACT
Business Excellence and Management
transfer prices
anaf
tax inspections
affiliated parties
aggressive tax planning
title TRANSFER PRICING IN ROMANIA: GAPS & BEPS IMPACT
title_full TRANSFER PRICING IN ROMANIA: GAPS & BEPS IMPACT
title_fullStr TRANSFER PRICING IN ROMANIA: GAPS & BEPS IMPACT
title_full_unstemmed TRANSFER PRICING IN ROMANIA: GAPS & BEPS IMPACT
title_short TRANSFER PRICING IN ROMANIA: GAPS & BEPS IMPACT
title_sort transfer pricing in romania gaps beps impact
topic transfer prices
anaf
tax inspections
affiliated parties
aggressive tax planning
url https://beman.ase.ro/no152/2.pdf
work_keys_str_mv AT cornelianastase transferpricinginromaniagapsbepsimpact