ANAF, înaintea OCDE pe serviciile intra-grup: rigoare justificată sau povară excesivă?

The article discusses the challenges and implications of intra-group services regulations in Romania, particularly in light of OECD's upcoming guidelines. It highlights the rigorous scrutiny by ANAF, which often exceeds OECD standards, raising concerns about excessive burdens on taxpayers. The OECD aims to modernize rules for intra-group services, emphasizing the need for demonstrable value rather than mere contractual existence. EY's comments suggest a shift towards presuming benefits when services are provided, advocating for proportionality in evidence requirements. The local legislative context, particularly ANAF's new order, further complicates compliance for businesses.