The fiscal authorities may refuse the application of the provisions of the double tax treaties in the case of artificial transactions.

Industrial design and models are also protected at a national level and international protection is recognized at the national level.

The favourable credit market coupled with attractive interest rates led to a comeback for leveraged loans following the financial crisis.

Government Emergency Ordinance no. 87/2010 that announces the elimination of the annual minimum corporate tax was published on 30th September, 2010, in the Romanian Official Gazette, no. 669 and is effective from 1st October 2010.

Veja aqui como são as medidas de suporte pelo coronavírus e o que as empresas precisam saber à medida em que buscam ajuda dos governos.

Law no. 296 of December 21, 2020 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code (the "Law no. 296/2020") brought a series of beneficial changes to the business...

A mandatory VAT split payment system has been recently introduced through Ordinance no. 23/2017, entering into effect on January 1, 2018.

New VAT rates: The Romanian Prime Minister has reintroduced legislation raising the standard VAT rate from 19% to 21% and replacing the existing 5% and 9% VAT rates by a new reduced rate...

Romania's tax authority ANAF has issued Order 828/2026, fundamentally restructuring transfer pricing documentation requirements to align with OECD guidelines. The new framework introduces mandatory electronic filing for large taxpayers, per-counterparty transaction thresholds, and significantly expanded documentation standards that will reshape compliance obligations for multinational enterprises operating in Romania.

Nowadays, the politicians and the mass media are passionately devouring, probably absent a strategic purpose, the amendments to the Fiscal Code.

Government Ordinance no. 30/2011 published in the Official Gazette no. 627 on September 2 2011 modifies the Tax Code and regulates some fiscal measurements.

A company is considered resident if its head office is registered in Romania or has its effective place of management in Romania.