Practical resources for companies dealing with tax risks, tax leakage, unused incentives, related-party transactions, APA, MAP, audit readiness and compliance matters.
Choose a category above or browse the guides by practice area. Full articles will be added over time.
01
Articles on tax structure, tax leakage, available incentives, tax reviews, documentation and dispute prevention.
A tax strategy aligns how your company structures operations, incentives and compliance with commercial reality. In Romania, proactive planning helps reduce leakage, support audits and protect value before issues arise.
Without a coordinated tax strategy, companies often miss incentives, misprice transactions or accumulate undocumented risks. These gaps rarely surface until a tax audit or transfer pricing review.
Tax leakage can stem from missed deductions, incorrect structuring, undocumented arrangements or unused incentives. Identifying these areas before a tax audit gives time to correct positions and reduce exposure.
02
Articles on corporate tax, VAT, withholding tax, tax audit assistance and the tax treatment of transactions.
Romania offers various incentives and tax facilities that many companies underuse. A structured review helps determine whether available benefits are identified, documented and applied correctly.
Tax risks often sit at the intersection of corporate tax, VAT and withholding — especially in cross-border transactions, group structures and inconsistent treatments. A coordinated review helps surface exposure before it reaches an audit.
Effective preparation means organised records, coherent documentation and aligned positions across tax and transfer pricing. Companies that prepare early respond more confidently under scrutiny.
03
Articles on documentation, benchmarking, related-party transactions, management fees, royalties, financing and business restructurings.
Transfer pricing documentation supports the arm's length nature of related-party transactions. In Romania, it is essential for managing tax authority scrutiny and defending intra-group pricing.
A benchmarking study compares related-party transactions with independent market data. In Romania, quality benchmarking is essential to defend margins, management fees, royalties and financing terms under ANAF scrutiny.
Management fees, royalties, shared services and function moves between group entities attract transfer pricing scrutiny. Proper characterisation, benchmarking and documentation are essential to reduce adjustment risk.
04
Guides on dispute prevention and dispute resolution mechanisms in transfer pricing matters.
An Advance Pricing Agreement (APA) lets taxpayers agree transfer pricing methods with authorities upfront. In Romania, APAs can reduce dispute risk and provide certainty on related-party arrangements.
Mutual Agreement Procedure (MAP) resolves cross-border tax disputes where double taxation arises. It is a key mechanism for multinational groups facing conflicting positions between tax authorities.
APA, strong documentation and early reviews prevent disputes. MAP, audit defence and dispute support resolve them when they arise. Choosing the right approach depends on exposure, timing and the company’s risk appetite.
05
Resources on audit readiness, assurance, risk reviews and reporting matters.
Audit readiness goes beyond compliance reports. It requires evidence, supporting analysis and clear narratives that withstand reviewer and stakeholder challenge.
Tax positions, transfer pricing documentation and audit readiness should tell the same story. When these areas are handled separately, inconsistencies appear that tax audits and auditors quickly identify.
An early risk review covers documentation gaps, inconsistent tax treatments and related-party exposure. Identified in time, these areas can be corrected before an audit or tax inspection forces the issue.
Schedule a meeting with TTP to discuss how these tax strategy, transfer pricing and audit topics apply to your company.
