Transfer pricing provisions – temporarily suspended

By means of Decree 19/2013 published in the Official Gazette on 20 December 2013, the application of transfer pricing provisions, which entered into force on 1 January 2013, was provisionally suspended.
Transfer pricing provisions will be applicable again as from 1 January 2015. However, the tax authorities may request the information contained in transfer pricing provisions as from the entry into force of the Decree in order to create the necessary databases.

The Decree entered into force o…