BGPF
44.7.1 În privința prețurilor reglementate/stabilite prin acte normative sau judecătorești se consideră că acestea corespund principiului lungimii de braț?
Conform art. 22618 alin. (3) din Codul fiscal, în cazul în care prețul sau alte elemente care participă la formarea prețului obiectului tranzacției între persoane afiliate sunt reglementate/stabilite prin acte normative sau judecătorești, se consideră că acesta corespund principiului lungimii brațului.
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The date of publishing:
11 November /2024 08:00
Catalogul tematic
Contribuabil | Persoană juridică | Prețuri de transfer