Tax Compliance and Sanctions in the Field of Transfer Pricing. Romania’s Position in the European Context
Sanctions for non-compliance with the arm’s length principle represent a key instrument for ensuring tax compliance in intra-group transactions. In the European Union, where tax regulations are influenced by OECD guidelines and domestic legislation, national approaches to sanction enforcement vary s...
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| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2025-08-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: | http://revista.cafr.ro/temp/Article_9806.pdf |
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