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Events

Closing of the tax year

In this seminar, we aim to respond to the main challenges that the tax and accounting departments face during the closing of the tax year.

The topics of our seminar will address main areas of interest:

  • Practical aspects regarding the closing of the tax year;
  • Discussion about the potential challenges of closing the tax year;
  • Transfer pricing
  • Legislative update in 2019.

Topics to be addressed during the seminar:

Aspects of interests in respect of the corporate income tax computation:

  • Modified tax year – what do we need to know?
  • Pre-payments: advantages / disadvantages
  • Service fees: lack of documentation - artificial transactions? 
  • Annual stock count and inventory losses
  • Deductibility of interests: rules and practical examples
  • Fixed assets: classification, depreciation and disposal
  • Provisions or accruals?
  • Bad debt losses
  • Correction of accounting errors 
  • Taxation of reevaluation reserves 

Distribution of dividends:

  • Withholding tax obligation
  • Non-taxable income - related costs?

Transfer pricing:

  • Risk analysis - regulation and context;
  • Financial inspections - new practices and approaches in terms of transfer pricing;
  • Year-end adjustments on transfer prices;

Legislative update for the year 2019 that may have a fiscal impact:

  • OUG 114/2018
  • The transposition into the tax legislation of the European Anti Tax Evasion (ATAD)
  • Other Effects of the Law 30/2019
  • Tax consolidation
  • Multilateral Instrument (MLI)
  • Changes in the taxation of micro-enterprises

Agenda

9:00 – 9:30 Participants registration

9.30 – 11.30 

  • Aspects of interests in respect of the corporate income tax computation

11:00 – 11:15 Coffee break

11.15 – 12.30

  • Aspects of interests in respect of the corporate income tax computation (cont’d)

12:30 – 13:30 Lunch break

13.30 – 15.30 

  • Distribution of dividends
  • Risk analysis - regulation and context;
  • Financial inspections - new practices and approaches in terms of transfer pricing;
  • Year-end adjustments on transfer prices;
  • Legislative update for the year 2019 that may have a fiscal impact 

15.30 – 15.45 Coffee break

15.45 – 17.30  

  • Legislative update for the year 2019 that may have a fiscal impact (cont’d)

 

*The official language of the event is Romanian.

Payment details

200 € – for the first participant

180 € – for the second participant within the same company / group

Snacks and lunch are included during the event. The participation fee does not include VAT.

The invoice for the participation fee will be issued and provided after the event.

In order to preserve the interactive nature, the seminar will have a limited number of participants. Please confirm your participation by registering here

Speakers:

Daniel Petre  Director Corporate & International Tax Department, Deloitte Romania

Daniel is a Director in the Tax Department of Deloitte Romania.

With more than 13 years of professional experience in taxation and accounting, he has been involved in various tax projects such as: tax compliance, tax reviews, tax assistance within the audit assignments, tax due diligence projects, restructurings, M&A and day to day consultancy projects for major clients active on both the Romanian and international markets.

Daniel specializes in international tax and corporate income tax. He has significant experience in international tax consultancy, advising a wide range of key clients in regards to acquisitions and restructurings, due diligence and corporate income tax advisory, with a main focus on the life science and health care industry.

Daniel is a certified tax advisor and member of the Fiscal Consultants Chamber.

ciprian

Maria Pascu – Senior Manager within the corporate & international tax department in Deloitte Romania

She was involved in various tax consultancy projects, related to tax optimization solutions and structuring of investment portfolios for large multinational and local Romanian companies, tax review projects, tax due diligence, domestic and cross-border mergers and acquisitions, as well as tax assistance for day-by-day business needs.

She has 10 years of professional experience as tax advisor, accumulated on projects related to both domestic and international tax legislation, her experience covering areas of corporate income tax, withholding tax, as well as local taxes.

Maria is a member of the Romanian Chamber of Tax Consultants.

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Simona Mergeani  Manager, Transfer Pricing Department of Deloitte Romania

Simona is a Manager in the Transfer Pricing Department of Deloitte Romania. She has over 7 years of professional experience in the field of taxation being specialized in transfer pricing services. Simona has conducted transfer pricing documentation projects for intra-group transactions carried out by multinational companies that mainly operate in the Manufacturing, Retail, Real estate, Life science & Healthcare and has assisted clients during various tax audits. 

Moreover, Simona has been involved in a wide range of projects for preparing and reviewing transfer pricing documentation, consulting for multinational and local business groups or restructuring projects. Simona holds a bachelor’s degree in International Economics Affairs and a master degree in International Financial Risk Management, both from Academy of Economics Bucharest.

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Alexandru Simion – Senior Consultant within the corporate & international tax department in Deloitte Romania

Alexandru is a Senior Consultant within the corporate & international tax department in Deloitte Romania.

During seven years of experience, he provided tax consultancy services to domestic and international clients operating in the energy, financial services, media/ technology and manufacturing sectors. Alexandru has also worked as an internal consultant within the tax department of an international corporation.

Alexandru holds a bachelor’s degree in Economics, in Law and a post graduate degree in Efficiency and risk in financial activities and investments.

Starting with 2016, he is an International Tax Affiliate of the Chartered Institute of Taxation (CIOT) from UK by completing all Advanced Diploma on International Taxation examinations (ADIT).

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Other information

The event will be held on March 7,  2019, at Hotel Hilton Garden Inn, (12  Doamnei Street - Centrul Vechi, near BNR), Bucharest. 

Contact person:

Mirabela Hrior

Email: mhrior@deloittece.com

Mobil: +40 730 255 561

You can cancel your registration for this event, by sending an email to events_romania@deloittece.com  not later than 5 days before the date of the event. We reserve the right to cancel the event if the minimum number of confirmations is not met. In this case you will be informed in due time.