Services expenses - from vulnerability to minimized tax exposure

In the last year, there has been an increase in the activity of the tax authorities, including both in-depth tax audits and specific tax audits related to a particular tax or issue, usually finalized with tax assessment decisions and inspection reports establishing material additional tax liabilities.

The most exposed tax risk relates to the tax authorities’ approach regarding the tax treatment of the expenses related to services, especially those incurred in connection to related partied, both from Corporate Income Tax and from VAT perspective. 

Find out more in our leaflet below.  

Documents

Services expenses - from vulnerability to minimized tax exposure.pdf

Services expenses - from vulnerability to minimized tax exposure.pdf

Cheltuielile cu serviciile – de la vulnerabilitate la minimizarea expunerii fiscale.pdf

Cheltuielile cu serviciile – de la vulnerabilitate la minimizarea expunerii fiscale.pdf