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Desmoplastic melanoma accounts for 5% of all cases of melanoma, but its diagnosis can be difficult due to its frequent clinical presentation with amelanotic lesions. Histologically, spindled melanocytes surrounded by a collagenous stroma are observed. Compared with other types of melanoma, the desmoplastic types presents greater local aggression, and is more prone to local recurrence, but has a lower risk of lymph node metastasis. Early detection, accurate staging, and proper surgical management are the main factors associated with higher survival rates in melanoma patients. Reflectance confocal microscopy (RCM) has proven to be a valuable imaging tool in the diagnosis of skin neoplasms, being useful for orientating practitioners towards the diagnosis of melanoma and indicating the necessity of performing a diagnostic biopsy. We present the case of 52-year-old woman, who presented to the dermatology department with an irregular, dark-colored plaque in the right deltoid region. Dermoscopy showed asymmetry with an atypical network and some areas of regression. RCM revealed pagetoid cells in the upper epidermis, cell atypia, non-edged papillae, dermal inflammation, and nucleated cells in the dermis, which are highly suggestive of melanoma. A biopsy was also performed. A histopathology exam confirmed the diagnosis of superficially spreading melanoma with a desmoplastic component, and revealed a Breslow index of 0.9 mm, Clark level IV, an absence of mitoses, angiolymphatic invasion and regression, and complete excision. The CT and PET-CT scans were negative. A biopsy of the axillary sentinel lymph node was conducted, with a negative result obtained, establishing the IB stage of the disease. The patient will remain under follow-up to look for a recurrence or a new primary melanoma. [ABSTRACT FROM AUTHOR]

The debate regarding the willingness of enterprises to use transfer pricing for tax optimization is one with significant history (the first OECD report on transfer pricing dates from 1979). In the last fifteen years, this topic gained great traction as globalization became a key word in all economic undertakings. In 2013 the OECD/G20 officially launched the BEPS project, aimed at identifying and closing any loopholes present in the taxation system used by companies to optimize their tax burden. The work was finalized in 2015 by issuing the BEPS Package. However, the fight against base erosion and profit shifting did not end, as the OECD/G20 periodically monitors how the measures are implemented. Considering the importance of the IT sector in Romania, it is significant to investigate if the BEPS Package is an efficient tool in helping Romanian tax authorities prevent aggressive tax optimization in this industry. To provide a tentative answer, a statistical analysis was performed, aimed at comparing the profitability of related and non-related Romanian IT companies. Although the BEPS Package is not the only factor influencing the behavior of taxpayers, the work of OECD/G20 is one of the main forces shaping the Romanian taxation environment. Following the analysis, no significant differences were identified between the profitability of related and non-related companies, leading to the conclusion that local taxpayers are not inclined to engage in aggressive tax optimization, which is also a consequence of the way in which the legislation was drafted, influenced by the BEPS Package. [ABSTRACT FROM AUTHOR]

The mutual agreement procedure is the main instrument available to both taxpayers and tax administrations for mitigating international double taxation arising from transfer pricing adjustments. Although it may apply to cases generated by other tax topics, this article refers strictly to its application in the context of transfer pricing. Ensuring this mechanism operates as smooth as possible is one of the factors contributing to efficient cross-border economic flows of goods and services and their fair taxation, eliminating the risk for multinational groups of paying more taxes than necessary (as a result of transfer pricing adjustments performed by tax authorities). As one of the organisms promoting international cooperation and economic wellbeing, the OECD tracks the performance of member and non-member states in relation to the effective implementation of mutual agreement procedures. The process is not aimed at evaluating the results of one specific country, but rather to offer a global perspective. Through literature review as well as secondary data analysis derived from the annual reports prepared by the National Agency for Fiscal Administration in Romania and the OECD, this article aims at presenting how the Romanian tax authorities are handling mutual agreement procedure cases, as a base for future improvements. Although the Romanian tax authorities have been constantly involved during the last 7 years in solving double taxation cases through mutual agreement procedures, work is still needed in order to make the process more efficient, considering that their results are still significantly below the high-achieving countries, as presented in the OECD reports. [ABSTRACT FROM AUTHOR]

The active role of the judge, a fundamental principle of procedural law, is applied as varied as the personalities of the judges who administer justice are different. In relatively simple lawsuits, with a well-defined object and placed in a single demand end, the active role is limited to following a natural, predictable path. However, there are also situations in which the lawsuits have a complex object, with several claims, an object that does not, in fact, resolve the dispute, but will probably lead to another lawsuit. The tendency to emphasize formalism raises the issue of the everincreasing limitation of the judge's role. In this paper I propose to outline some of these boundaries and possible situations in which the judge, exercising his active role by possibly expanding the procedural framework, resolves the dispute and prevents a new trial. [ABSTRACT FROM AUTHOR]

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