Some of the most relevant amendments, regarding direct tax, of the 2010 tax reform which are generally effective as from 1 January 2010, are described below. (a) Transfer pricing rules are provided in Sec. 62-A of the Tax Code, as follows: -   taxpayers carrying out domestic and cross-border transactions with related entities or persons resident, constituted or located in tax havens or territories with preferential tax regimes (low or no-tax regime) must determine the price or value of those transactions considering the market price agreed in similar transactions (price of goods transferred and/or services provided) by independent parties; -...