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Procedure for APAs and individual tax rulings established

|Approved Changes|Romania
Romania

On 12 June 2007, Government Decision No. 529/2007 establishing the procedure for the issuance of advance pricing agreements (APAs) and individual tax rulings was published in the State Gazette.

APAs

Any taxpayer who carries on transactions with affiliates can apply for an APA. In the application, the taxpayer may propose the method to be used in computing …

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