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Transfer Pricing Report, Between Necessity and Utility

The preparation of the transfer pricing report should not be seen only as a legal requirement imposed on companies which if omitted or containing incomplete information generates fines from the tax inspection team. The file has also an impact on the company’s KPIs, investing and operational decisions, cash flow and tax on profit as it is a management tool often use by top professionals.
 
The transfer pricing report is an instrument of protection to argue that related party transactions have economic substance and were conducted at the market price.
 
The rationale and justification prices in commercial and financial transactions with related parties protects us against transfer pricing adjustments.
 
These transfer pricing adjustment are usually established after the so-called "background checks" performed by tax inspectors, which can be performed on a large number of years, generating besides income tax, additional interest and penalties.
Also we cannot ignore the usefulness of the exception report for managers that are most interested in knowing where to position the prices used in party transactions. Such information is found in the price comparability section which is a fundamental requirement of the preparation of the transfer pricing report.

Lessons learned from the crisis-management challenge (Romanian language)

Cu planuri de extindere in Romania si Republica Moldova, Moore Stephens KSC, despre care am mai scris si aici, are cateva lectii de management al crizei
 Managementul situaţiilor excepţionale devine o necesitate pentru lideri
Provocările ridicate de procesul de management de criză sunt din ce în ce mai prezente în comunitatea de business, pe măsură ce gradul de globalizare şi de interconectivitate creşte”, a precizat Mamas Koutsoyiannis - CEO al Moore Stephens KSC în România şi Republica Moldova. 
El a adăugat că extinderea reţelelor de business şi interdependenţa pe care afacerile se bazează dau naştere unui mediu în care răspândirea crizelor este inevitabilă, iar managementul acestor situaţii excepţionale recurente devine astfel o necesitate şi pentru liderii de business din piaţa românească.

Moore Stephens, one of the global leaders in Accounting, Auditing and Consulting services, strengthens its operations in Romania and the Republic of Moldova

The Moore Stephens International network, one of the biggest providers of Accounting, Audit and Management Consulting services which is ranked amongst the top 10 worldwide, continues its expansion in south-east Europe by launching the operations of Moore Stephens KSC in Romania and the Republic of Moldova.
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