Vor apărea noi obligații de raportare în materie de prețuri de transfer?
Will new reporting obligations for transfer pricing arise?
Subject(s): Law, Constitution, Jurisprudence, Law on Economics, EU-Legislation, Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: Country‑by‑Country Reporting mechanism; CbCR;
Summary/Abstract: The aim of this paper is to discuss the implementation of the Country‑by‑Country Reporting (CbCR) mechanism at the level of the European Union, as well as to analyze proposal for a Directive to implement public Country‑by‑Country Reporting, with a secondary focus on the current status of this requirement in Romania. Moreover, the CbCR discussion is presented in the context of the recently released draft Toolkit, prepared by The Platform for Collaboration on Tax for the purposes of supporting and giving guidance to developing countries on the implementation of transfer pricing documentation requirements.
- Issue Year: 2019
- Issue No: 6
- Page Range: 403-405
- Page Count: 3
- Language: Romanian