Transfer prices

National transfer pricing legislation requires companies that have conducted significant transactions with their related parties to prepare and submit transfer pricing documentation to tax authorities upon request. The transfer pricing file should be prepared in accordance with the provisions of the Order of the National Authority for Fiscal Administration no. 442/2016 and the way of analyzing the transactions with the affiliated parties must respect the guidelines of the Organization for Economic Cooperation and Development (OECD). We can assist you with the following transfer pricing services:

  • Preparation of the transfer pricing file for certain fiscal periods;
  • Review the transfer pricing file prepared by you;
  • Carrying out comparability studies, necessary within the transfer pricing file and
  • Establish the policy regarding transfer prices to be applied with the affiliated parties.

For more details you can contact Andrei Bichescu at or by phone: 

This post is also available in: Romanian

Mergers and Acquisitions