Details

Type: Publication series
Date: 2/6/2012

Transfer Pricing Changes and Additions to the Fiscal Procedure

On 30 January 2012 Government Ordinance no. 2/2012 making changes to the Fiscal Procedure Code
(Government Ordinance no. 92/2003, hereafter “the FPC”) was published in the Official Journal of Romania (no. 71/30.I.2012). The new Ordinance (“the Ordinance”) provides a series of clarifications with respect to the applicability of transfer pricing legislation for local intra-group transactions and Advance Pricing Agreements.

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© 2012 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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