Transfer pricing consulting services and documentation

The following taxpayer categories are affected by transfer pricing regulations:

✔ Large taxpayers who engage in yearly affiliate transactions equal or greater to the following thresholds:

• 200.000 Euro – for interest payment or collection
• 250.000 Euro – purchases or sales of services
• 350.000 Euro – purchases or sales of goods

If the above mentioned thresholds are exceeded, the deadline for the transfer pricing study documentation is the legal deadline set for submitting the annual corporate income tax returns for each fiscal year.

✔ Large taxpayers, small and medium-sized taxpayers who engage in yearly affiliate transactions equal or greater to the following thresholds:

• 50.000 Euro – for interest payment or collection
• 50.000 Euro – purchases or sales of services
• 100.000 Euro – purchases or sales of goods

If the above mentioned thresholds are exceeded, the transfer pricing study will be submitted at the request of the tax authority, which can be made during tax inspection, in which case the maximum presentation time is 60 days (with the possibility of extending with no more than 30 days).

The Transfer pricing study has the main role to justify the amount of the transaction prices applied and to prove compliance with the market price.

Depending on the quality of the documentation, the tax inspector may decide to consent to or modify the transaction prices and values, to comply with the market value.

We take into account both local requirements and the the specifics of your company’s activity. We create and optimize the benchmarking studies, not only to comply with the legal requirements and avoid the adjustment of the transfer prices by the authorities, but also to indentify financial opportunities for your company.

All our transfer pricing documentations were accepted with no adjustments by the authorities. To make sure of that, our services include assistance and consultancy both during and after the fiscal authorities’ tax audits.

Thus, a transfer pricing study made with A&C Associated is one that creates an impact, is conducted responsibly, at one of the best rates on the market, with no hidden costs, while bringing the results that your company needs.