A new draft EGO provides further clarification on related companies
March 25, 2024Renata Ban
On 13 March 2024, a draft GEO appears on the website of the Ministry of Finance, clarifying the notion of “related enterprise”..
READ MOREIn order to document compliance with the principle of market value, the transfer pricing file must be prepared annually by the big taxpayers.
Read articleAccording to legal provisions, in order to document compliance with the market value principle, the annual transfer pricing file is required for the contributions of the category of big taxpayers, established by order of the President of the national Agency for tax Administration, which carry out transactions with affiliated persons of an annual total value, calculated by adding together the value of transactions made with all related persons, excluding VAT, of any of the following materiality thresholds: