Any company that carries out transactions with related parties has the obligation to prepare the transfer pricing file and present it to the tax authorities upon their request – the request is usually made both during VAT refund audits and, especially, during general tax audits.

In order to ensure the highest level of expertise and to offer a full range of services related to transfer pricing (including benchmarking studies that involve access to international databases), we have developed a partnership with a major specialized company – Transfer Pricing Services. Thus, our specific assistance on transfer pricing issues consists of:
• preparing transfer pricing files;
• preparing the adequate methodology for establishing and documenting transfer prices;
• preparing the functional analysis – the key element of establishing and justifying prices charged in transactions carried out with related parties;
• preparing benchmarking studies designed to support the results of transactions carried out with related parties;
• specialized assistance during specific tax audits.

Contact persons:
daniel.iovescu@abaconsulting.ro
alin.calugaru@abaconsulting.ro