Sursele (izvoarele) dreptului fiscal român. Poziția reglementărilor OCDE. Forța juridică a dispozițiilor OPANAF nr. 442/2016 privind prețurile de transfer
The sources of romanian tax law. Position of the OECD regulations. Legal force of the provisions of OPANAF no 442/2016 on transfer pricing

Summary/Abstract: The idea of this analysis originated from the post-2016 practice regarding the divergent interpretation of some transfer pricing provisions enshrined in ANAF Presidential Order No 412/2016. Thus, many specialists in private sector transfer pricing departments argue that certain provisions of the Order concerning the determination of the “central tendency of the market” exactly at the median level would contradict the guidelines set out in the OECD Guidelines, enshrined as the main reference standard by the Tax Code itself. This article aims to address this current and difficult issue strictly from a legal perspective, which must be resolved before proceeding to the “technical” analysis of the regulation.

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