Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 20 AUGUST 2018

Tax Authorities Focus On Transfer Pricing Adjustments

Schoenherr (Schönherr Rechtsanwälte)
Schoenherr (Schönherr Rechtsanwälte)
Contributor
Schoenherr (Schönherr Rechtsanwälte)

Schoenherr (Schönherr Rechtsanwälte)

Schoenherr is a leading European full-service law firm with a strong footprint across Central and...

View firm profile
Explore more from Schoenherr (Schönherr Rechtsanwälte)

Companies can mitigate the risks by having the TP file available before the tax authorities request it.

RomaniaTax
Theodor Artenie
Theodor Artenie
Author LinkedIn connections

According to the latest statistics, Romanian tax authorities rank transfer pricing ("TP") high on their agenda. Companies are increasingly aware of the risks they face unless they have the TP documentation ready when asked by the tax inspectors, yet many fail to take action in due time.

In 2017, the Romanian tax authorities conducted over 41,000 tax audits, which resulted in over RON 8bln (approx. EUR 1.76bln) additional tax liabilities. Out of this amount, the additional taxable base established following TP adjustments amounted to RON 1bln, with over RON 60m representing additional corporate income tax and related ancillary liabilities due to TP adjustments, while the tax authorities decreased the available tax losses of companies with RON 316.4m.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

New Romanian Transfer Pricing Documentation Rules — ANAF Order 828/2026

Romania's tax authority ANAF has issued Order 828/2026, fundamentally restructuring transfer pricing documentation requirements to align with OECD guidelines. The new framework introduces mandatory electronic filing for large taxpayers, per-counterparty transaction thresholds, and significantly expanded documentation standards that will reshape compliance obligations for multinational enterprises operating in Romania.
RomaniaTax
Kinstellar
Kinstellar
Article

50% Super-deduction For Stock Exchange Listing Costs In Romania: Implementation Rules Now In Force

Romania has introduced a new corporate income tax incentive allowing companies to claim an additional 50% deduction on expenses related to stock exchange listings. With the recent publication of Order 804/2026, the framework is now complete, covering consultancy fees, regulatory charges, market operator fees, and other substantiated costs incurred during the admission and first-year maintenance period.
RomaniaTax
Kinstellar
Kinstellar
Article

Slovenia's Intervention Act On The Horizon: How Will It Affect Your Business?

Schoenherr's Ljubljana office stands as one of Slovenia's premier business law firms, offering comprehensive legal services spanning M&A transactions, private equity investments, real estate acquisitions, and financial restructuring. With internationally trained lawyers fluent in multiple languages, the firm serves both foreign and domestic investors across diverse sectors including automotive, energy, banking, and technology.
SloveniaEmployment and HR
Schoenherr (Schönherr Rechtsanwälte)
Schoenherr (Schönherr Rechtsanwälte)