Romania has adopted Law No. 189/2025, a significant legislative development aimed at strengthening the rules governing transitions between public office and private-sector roles. The law introduces a clearer and more centralised framework for manag more »

article by Alexandru Ambrozie, Managing Partner and Razvan Ambrozie, Senior Tax Of Counsel Ambrozie | Legal & Strategic Counsel A transfer pricing audit can become a criminal matter faster than expected. Where the authorities conclude that the issue is not the price charged for a genuine intra-group transaction, but whether the transaction had any factual reality at all, an administrative tax dispute may quickly move into the criminal sphere. This is not an arbitrary escalation, nor merely a change of view by the tax inspectors. It follows from a fundamental legal distinction that companies should address before the audit begins: the difference between an erroneous or improperly priced transaction and a transaction that never actually existed/or that cannot be proved.  more »