{"id":8706,"date":"2019-12-13T15:02:43","date_gmt":"2019-12-13T15:02:43","guid":{"rendered":"https:\/\/www.darian.ro\/?p=8706\/"},"modified":"2019-12-13T15:02:59","modified_gmt":"2019-12-13T15:02:59","slug":"transfer-prices-and-related-risks","status":"publish","type":"post","link":"https:\/\/www.darian.ro\/en\/transfer-prices-and-related-risks\/","title":{"rendered":"Transfer prices and related risks"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-video fusion-youtube\" style=\"--awb-max-width:800px;--awb-max-height:450px;\"><div class=\"video-shortcode\"><div class=\"fluid-width-video-wrapper\" style=\"padding-top:56.25%;\" ><iframe title=\"YouTube video player 1\" data-src=\"https:\/\/www.youtube.com\/embed\/Bfo5jTW8vZw?wmode=transparent&autoplay=0&oida=1\" width=\"800\" height=\"450\" allowfullscreen allow=\"autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture;\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" class=\"lazyload\" data-load-mode=\"1\"><\/iframe><\/div><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-1\"><p>The transfer pricing domain remains a controversial one, but before maintaining the intra-group prices for acquisitions within the market interval, the companies must ensure the deductibility of the expenses. More specifically, must have complete contracts and supporting documents, since the existence of a transfer pricing file and of prices within the market interval does not guarantee the favorable conclusion of a tax inspection.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":8248,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69],"tags":[658,659,665,660,662,657,661,664,663,469,656],"coauthors":[690],"class_list":["post-8706","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-smart-facts-en","tag-affiliated-entities","tag-deductibility","tag-documentary-evidence","tag-expenses","tag-fiscal-inspection","tag-intragroup-acquisition","tag-supporting-documents","tag-tax-audit","tag-tax-inspection","tag-transfer-price","tag-transfer-pricing-file"],"_links":{"self":[{"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/posts\/8706","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/comments?post=8706"}],"version-history":[{"count":1,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/posts\/8706\/revisions"}],"predecessor-version":[{"id":8707,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/posts\/8706\/revisions\/8707"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/media\/8248"}],"wp:attachment":[{"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/media?parent=8706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/categories?post=8706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/tags?post=8706"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/coauthors?post=8706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}