Aceeași cheltuială poate fi acceptată de un inspector ANAF și respinsă de altul. Consultanții cer reguli unice pentru serviciile intragrup - StartupCafe

Crowe România urges ANAF to establish a unified methodology for assessing intra-group services to ensure consistent tax inspections across regions. The request follows training for inspectors on OECD guidelines. Without a public methodology, interpretations may vary, leading to potential tax liabilities for companies. The effectiveness of the training will be evaluated in future audits, and OECD is revising its transfer pricing guidelines, which could impact how services are documented and analyzed.