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Tax seminar:   

One year ends, another begins – challenges, solutions, expectations

During this seminar we propose to answer the main challenges faced by the representatives of the financial and accounting departments when closing the calendaristic/fiscal year. Also, we will discuss about some of the main (envisaged) changes to the European and Romanian tax legislation, which will or may impact us in the next period.

The topics proposed for our seminar will cover mainly the following areas of interest: corporate income tax, transfer pricing and value added tax, as follows:

Topics of interest for the fiscal year closing: 

  • Deduction of the borrowing costs, according to the regulations applicable since 1st of January 2018 – practical examples;
  • Deduction of the losses from the assignment of receivables;
  • The informative statement regarding the beneficiaries of sponsorship/ private scholarships;
  • Quarterly distribution of dividends – year-end settlement;
  • Risk assessment – regulations and background;
  • Practical approach of the Romanian tax authorities during transfer pricing inspections;
  • Year-end transfer pricing adjustments; 
  • Country-by-Country reporting;
  • VAT adjustment/ self-collection obligation;
  • Pro-rate computation for 2018;
  • VAT bad debt relief adjustments;
  • Recommendations on other checks and recurrent diligences from a VAT perspective.

Main (envisaged) changes to the European and Romanian tax legislation:

  • Corporate income tax consolidation;
  • Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting;
  • New IFRS’s and their implementation in the Romanian accounting legislation – potential tax implications;
  • The jurisprudence of the European Court of Justice – recent case-law;
  • European VAT reform.

Agenda

08:30 – 09:00  Participants registration

09:00 – 10:45  

Corporate income tax and distribution of dividends

  • Deduction of the borrowing costs, according to the regulations applicable since 1st of January 2018 – practical examples;
  • Deduction of the losses from the assignment of receivables;
  • The informative statement regarding the beneficiaries of sponsorship/ private scholarships;
  • Quarterly distribution of dividends – year-end settlement;

Transfer pricing

  • Risk assessment – regulations and background;
  • Practical approach of the Romanian tax authorities during transfer pricing inspections;

10:45 – 11:00  Coffee break

11:00 – 12:45  

Transfer pricing 

  • Year-end transfer pricing adjustments;
  • Country-by-Country reporting;

VAT

  • VAT adjustment/ self-collection obligation;
  • Pro-rate computation for 2018;
  • VAT bad debt relief adjustments;
  • Recommendations on other checks and recurrent diligences from a VAT perspective

12:45– 13:45  Lunch break

13:45– 14:45  

Main (envisaged) changes of the tax legislation with impact on direct taxes

  • Corporate income tax consolidation;
  • Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
  • New IFRS’s and their implementation in the Romanian accounting legislation – potential tax implications

14:45 – 15:00  Coffee break

15:15 – 16:00  

The jurisprudence of the European Court of Justice and VAT reform

  • The jurisprudence of the European Court of Justice – recent case-law
  • Quick fixes to specific issues regarding the trade between member states
  • Definitive VAT system. The concept of certified taxable person. Intra-union supplies.

 

* The event will be held in Romanian.

In order to preserve the interactive nature of the seminar, registrations will be open until January 10, 2019.

Payment details

120 € – per participant 

100  € -  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.

Lectori:

Silviu Sandache – Director în cadrul Departamentului Servicii Fiscale, Deloitte România

Silviu este Director în cadrul departamentului fiscal al Deloitte România, aria sa de expertiză fiind taxele și impozitele directe. El oferă consultanță clienților pe plan local și internațional și are peste 18 ani de experiență profesională în domeniile fiscalității, contabilității și raportării financiare.

Silviu are o experiență semnificativă în consultanță fiscală internațională, oferind consultanță unei game largi de companii, cu accent pe structurarea internațională a portofoliilor de afaceri, achiziții și restructurări de grup, due diligence,  asistență in pregătirea declarațiilor fiscale, analize FIN 48 și impozitul pe profit amânat, precum și consultanță generală în domeniul impozitului pe profit și a taxelor locale.

Silviu este membru al Camerei Consultanților Fiscali din România, membru al Asociației Internaționale de Fiscalitate și membru al Amcham Romania, dar și al Consiliului Fiscal FIC.

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Simona Goje –  Manager, Tax Department, Deloitte România – Cluj-Napoca

Simona is a Manager in Deloitte Romania, acting as the local coordinator of the Tax department in Cluj–Napoca office. Simona has more than 10 years of experience in tax consultancy, her field of expertise covering direct taxes. She is specialised mainly in the area of corporate taxes, but she also has experience in individual taxation. 

Her professional experience includes the following types of projects: tax advisory on local and international aspects, tax reviews and tax compliance, business restructuring projects, FIN 48 and deferred tax assessments, transfer pricing projects, assistance within tax inspections, as well as tax audits. 

Simona has worked for clients that are activating mainly in the following industries: automotive, IT, retail and consumer goods and various manufacturing industries.

Simona has a degree in Finance and Banking from the Faculty of Economics and Business Administration – West University in Timisoara, Romania. Starting with October 2011 she is a member of the Romanian Chamber of Tax Consultants.

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Simona Mergeani – Manager, within Tax Department Deloitte Romania

Simona is a Manager in the Tax Department of Deloitte Romania.

She has over 8 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. Simona is a chartered certified tax advisor and a member of the Romanian Chamber of Tax Advisors.

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Claudia Matei – Senior Consultant, Tax Department,  Deloitte România – Cluj-Napoca

Claudia is a Senior Tax Consultant, within Deloitte’s tax department, specialized in direct taxation.

Her experience includes various projects, such as: general consultancy services regarding local and international taxation matters, tax reviews, liquidations, tax structuring, as well as assistance during tax audits.

As specialization areas, Claudia has worked for clients that are activating mainly in the following industries: IT, Retail and consumer goods, Automotive, and Manufacturing.

Claudia holds a Bachelor's degree in Business Administration and a Master’s degree in the same field.

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Elena Roșculeț – Senior Consultant within the Tax Department, Deloitte Romania 

Elena este Senior Consultant în cadrul departamentului de Taxe din Deloitte România, biroul din București, specializată în TVA.

Cu peste 6 ani experiență, Elena a fost implicată în proiecte de revizii fiscale, consultanță fiscală pe probleme complexe, due-dilligence, reprezentarea clienților pe parcursul inspecțiilor fiscale, întocmirea contestațiilor în urmă inspecțiilor fiscale, întocmirea declarațiilor de TVA atât pentru companii locale cât și multinaționale.

Elena este consultant fiscal, membru al Camerei Consultanților Fiscali din România și al Corpului Experților Contabili și Contabililor Autorizați din România din 2013.

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Other information

The event will be held on January 17, 2019 at DoubleTree by Hilton Hotel - City Plaza, (9-13 Sindicatelor Street) Cluj Napoca.

Contact person:

Mirabela Hrior

Email: mhrior@deloittece.com

Mobile: +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.