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Romania introduces transfer pricing documentation rules

February 21, 2008

Comprehensive order issued this week to implement documents law

The Romanian government has introduced an order which implements its legislation on transfer pricing documentation. The announcement made this week in Bucharest specifies the comprehensive list of documents to be included in a transfer pricing file. Transfer pricing legislation in Romania has been subject to significant change in the last few years. Transfer pricing documentation requirements for Romanian taxpayers engaged in related party transactions were introduced as of September 2006.

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