Examples of using Pricing documentation in English and their translations into Romanian
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Drafting transfer pricing documentation.
The order 442 of 2016 establishes three situations, depending on the size of the taxpayers, for preparing andsubmitting the transfer pricing documentation.
White paper on transfer pricing documentation(2013).
The guidance in the report is applicable to compensating adjustments which are made in the taxpayer's accounts and explained in the taxpayer's transfer pricing documentation.
This would normally be described in the transfer pricing documentation of the taxpayer.
Why requesting the transfer pricing documentation for a transaction between two Romanian affiliates, both on profit?
We already know about the transfer pricing documentation.
Preparing the transfer pricing documentation and arguing it during a tax inspection for a part of the most important Romanian companies which activate in the agriculture domain.
The" Practical Aspects of Transfer Pricing Documentation.
As regards penalties linked to transfer pricing documentation, the JTPF felt the issue was already addressed in the Code of Conduct on transfer pricing documentation, where the following recommendations are made.
One of these things is the transfer pricing documentation.
Geseidl also assists multinational companies in preparing global transfer pricing documentation, meeting all documentary criteria in a strategic, efficient and consistent manner, thereby enabling international businesses to meet their operational and fiscal planning goals.
The article was titled“Simplification methods of the transfer pricing documentation(II)”.
Only big taxpayers have to prepare their transfer pricing documentation annually until March 25 and only under certain conditions.
Assistance during administrative and judiciary procedures for contesting the results of evaluating the transfer pricing documentation by the tax authority.
Where a Multinational Enterprise uses the EU Transfer Pricing Documentation(EUTPD), this will serve as a useful basis for any APA application.
We have the experience andtools to consistently, consistently and timely manage international transfer pricing documentation requirements.
His specialized experience ranges from various transfer pricing documentation projects, advance pricing agreement filings and assistance during tax audits, over to specific tax advisory such as due diligence, business restructuring or specific tax consultancy projects.
The next monitoring exercise will look at the Code of Conduct on transfer pricing documentation and work will start in 2009.
The OECD guidelines(Para.5.4) refer to prudent management principles that would govern the process of considering if transfer pricing is appropriate for tax purposes andthe extent of any required level of supporting transfer pricing documentation.
Adoption of the concepts within the European Union code of conduct on transfer pricing documentation for associated enterprises(EUTPD) might be quite helpful.
The second communication4 presented a Code of Conduct5 on documentation requirements for transfer pricing within the EU- the EU Transfer Pricing documentation(EUTPD.).
Moreover, Simona has been involved in a wide range of projects for preparing and reviewing transfer pricing documentation, consulting for multinational and local business groups or restructuring projects.
The recommendations in this report are applicable to compensating adjustments which are made in the accounts andexplained in the taxpayer's transfer pricing documentation.
In the area of transfer pricing, penalties are generally applied in the event of non-compliance with transfer pricing documentation requirements, uncooperative behaviour by a taxpayer and understatement of profits.
The second Communication6 presented a Code of Conduct7 concerning documentation requirements for transfer pricing within the EU- the EU Transfer Pricing Documentation(EU TPD).
Moreover, Andreea has been involved in several projects for reviewing andlocalization from a Romanian legislative perspective of transfer pricing documentation prepared in foreign jurisdictions, consulting for multinational and local business groups or restructuring projects.
This topic was addressed on two occasions by the JTPF: when a Forum member, Professor Maisto, conducted a study to better assess how penalties were addressedby EU Member States, and when the JTPF discussed transfer pricing documentation requirements.
Accountants and/ or financial managers who have already been through the process of preparing the transfer pricing documentation know that it is not enough to subcontract this project to a specialized transfer pricing consultant and that they must also make significant efforts to provide information which in the end has to be p….
In future, the Forum will continue the monitoring process by examining the implementation of the Code of Conduct on transfer pricing documentation and the Guidelines on APAs.