TAX INSIGHTS
Practical guides for your decisions, alongside Lucian’s events and press appearances. Search for a question or explore articles by category.
For recurring intragroup services, documentation needs to follow the activity from one period to the next. The contract sets the framework, while specific evidence should explain what was done, for whom and how the charge was calculated.
Read the article
An entrepreneur’s relocation raises questions about both the individual and the company’s activities. Establishing personal tax residence does not automatically settle the consequences of managing the business from another country.
Read the article
Continuity in a family business starts with clear rules about ownership, decision-making and remuneration. Tax planning needs to be developed alongside legal analysis and the family’s actual objectives.
Read the article
A seller’s tax review before investor discussions can clarify the history and identify matters needing explanation. Its purpose is to prepare consistent information and a working plan, without promising a transaction free of risk.
Read the article
Preparing for a tax review means being able to explain the facts and find the documents supporting them. A clear process for requests and responses reduces confusion and helps the team exercise its rights on an informed basis.
Read the article
The VAT treatment of a property sale depends on the seller’s position, the asset and the transaction’s history. Agree the price and contractual terms after clarifying these factors, rather than relying on an assumption about VAT.
Read the article
A loan between group companies needs an economic rationale and terms that can be explained. The interest rate is only part of the assessment, alongside repayment capacity, risks and tax treatment.
Read the article
A foreign company may face Romanian tax questions without incorporating a local subsidiary. A permanent establishment assessment examines actual activities, premises and people’s roles, together with the applicable treaty.
Read the article
A cross-border payment should be assessed by reference to the income, its recipient and the rules applicable between the countries. A tax residence certificate matters, but does not by itself establish every condition for favourable treatment.
Read the articleIMPORTANT DECISIONS DESERVE A GOOD CONVERSATION