Restructurarea companiilor: impactul asupra prețurilor de transfer
Company restructuring: impact on transfer pricing

Summary/Abstract: Significant challenges in managing operations for multinationals: growing legislative pressures – both at the local level and within the European Union – are having a direct impact on taxation and are forcing multinational groups to adapt or even fundamentally change the way they conduct their business. As a result, there is a noticeable increase in business reorganization and restructuring operations within multinational groups. Functions and risks continue to shift in the post-pandemic period, and all these changes are also having an impact on the Romanian entities of such groups.

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