References
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- 2. Dumiter, F.C., Jimon, Ș.A., (2020). Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law, Journal of Legal Studies, Vol. 26, No. 40, pp. 1 – 18.
- 3. Dumiter, F.C., Jimon, Ș.A., Bene, G.F., (2019). Avoiding Double Taxation through the Assessment of International Tax Treaties. Case ESP’s versus ANAF Brașov, Journal of Legal Studies, Vol. 23, No. 37, pp. 1 – 15.
- 4. Dumiter, F.C., Jimon, Ș.A., (2018). Taxation of Non – Resident Entities in Romania. Case Rmms versus ANAF Brașov, Journal of Legal Studies, Vol. 21, No. 35, pp. 1 – 15.
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- 6. De Groot, I., (2015). Exemption Method in the EU Parent-Subsidiary Directive Amended in Respect of Hybrid Instruments: What about the Credit Method?, EC-Tax Review, 2015-3, pp. 158 – 165.
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- 10. *** Law no. 296/2020 on the modification and completion of Law no. 227/2015 regarding the Fiscal Code.
- 11. *** Law no. 295/2020 on the on the modification and completion of Law no. 207/2015 regarding the Fiscal Procedure Code.
- 12. *** Law no. 293/2020 on the modification and completion of Law no. 227/2015 regarding the Fiscal Code.
- 13. *** Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions.
- 14. *** Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions, including its Implementing Rules.
- 15. *** Law no. 241/2005 for preventing and combating tax evasion, with subsequent amendments and completions.
- 16. *** Law no. 571/2003 on the Fiscal Code, with subsequent amendments and completions, including its Implementing Rules.
- 17. *** O.G. no. 92/2003 on the Fiscal Procedure Code, republished, with subsequent amendments and completions, including its Implementing Rules.
- 18. *** Order no. 222/2008 of February 8, 2008, regarding the content of the transfer prices file.