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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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2025-06-01
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| Series: | Business Excellence and Management |
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| Online Access: | https://beman.ase.ro/no152/2.pdf |
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| _version_ | 1849325990571933696 |
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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. |
| format | Article |
| id | doaj-art-b68c6c7946e24d569037ebb6f82b9fd0 |
| institution | Kabale University |
| issn | 2248-1354 2668-9219 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | Bucharest University of Economic Studies |
| record_format | Article |
| series | Business Excellence and Management |
| 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 |