ANAF ar trebui să elaboreze o metodologie sau un ghid privind analiza serviciilor intragrup, construit pe baza principiilor OECD
The recent ANAF announcement about training inspectors for analyzing intra-group services may lack impact without a proper methodology. Alexandru Nanu from Crowe Romania emphasizes the need for a comprehensive guide based on OECD principles to ensure consistency and predictability in tax inspections. The success of this initiative will be measured by future interactions with tax inspectors and the quality of their reports. While 35 inspectors have been trained, the real test lies in practical changes in inspection practices. Without a public guide, interpretations have varied regionally, leading to inconsistencies in assessing intra-group services.