Preparation of the file
The transfer pricing file is mandatory for all companies carrying out transactions with affiliated persons.
- The file is the central element for the transfer pricing documentation;
- The file preparation is based on the provisions of the Order no. 442/2016;
- The file includes a presentation of the group and the company, as well as the functional and economical analysis of the intra-group transactions, including the comparability studies;
- If the company has the transfer pricing file ready, we can provide assistance for its review or update;
- We have numerous projects for the transfer pricing file localization, which implies the transposition of the transfer pricing documentation, available at group level, to the requirements of the Romanian legislation;
- Together with the file preparation, we try to identify and to show to clients the main risks, for them to take the necessary measures in order to comply with the legal provisions.
- We organize specific trainings for clients regarding the transfer pricing legislation and practice.