Corporate taxation

The corporate tax rate in Romania is 16%. Taxpayers of corporate income tax include: Romanian legal entities, except for taxpayers subject to the micro-enterprises tax or specific tax, tax-transparent entities and certain institutions specifically defined in the Fiscal Code.

Transfer pricing

In Romania the Arm’s Length Principle is governed by the Tax Act Section 11, para 4 (art 11 alin 4 cod fiscal) which contains direct reference to the OECD Transfer Pricing Guidelines. Legislation regarding transfer pricing documentation is found in Ord 442/2016.


Transfer Pricing Case Law

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