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  • 44.4.1 Care sunt metodele de stabilire a prețurilor de transfer?
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44.4.1 Care sunt metodele de stabilire a prețurilor de transfer?

BGPF

44.4.1 Care sunt metodele de stabilire a prețurilor de transfer?

În conformitate cu prevederile art. 22620 alin. (3) din Codul fiscal la stabilirea formării prețului de transfer conform principiului lungimii brațului pentru tranzacțiile desfășurate între persoane afiliate sunt utilizate următoarele metode:
  • metoda comparării prețurilor;
  • metoda cost plus;
  • metoda prețului de revânzare;
  • metoda marjei nete tranzacționale;
  • metoda împărțirii profitului;
  • orice altă metodă recunoscută în Liniile directoare OCDE privind prețurile de transfer.

Ordinul SFS nr. 521 din 28-10-2024

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Data publicarii:

07 November /2024 10:00

Catalogul tematic

Contribuabil|Prețuri de transfer|Persoană juridică

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