In determinate the transfer prices. The Romanian Procedural Fiscal Code stipulates (in the 79th article) the obligation for those contributors who make transactions with related entities to draw up a record of transfer prices and to forward it to the tax administrations (at their request). Currently. the UE member states seek harmonization of tax legislation. https://www.alarecre.com/American-Flag-Color-Block-iPhone-14-Waterproof-Case-p12619/