Analysis of all transactions performed between the parent company and branches, subsidiaries – affiliated persons: transfers of goods, services or other kinds of transactions from the perspective of observing the principle of market value “arm’s length principle”;
Justification of market value of the rates of transfer practiced within the intra-group transactions;
Drafting the file of the policy of transfer of rates;
Enforcement of OECD Convention on White Charta related to the documentation of the rates of transfer;
Implementation of the policy of rates of transfer on the level of company by adjusting the contracts, the transactions, the rates practiced.
OMFP nr. 2343/2019 pentru aprobarea procedurilor d