The Romanian government published an Emergency Ordinance (GEO) 11/2025 in the Official Gazette No. 695 of 24 July 2025, amending Law 207/2015 (Fiscal Procedure Code) to modernize Romania’s advance pricing agreement (APA) framework and to overhaul mutual agreement procedure (MAP) rules in line with the OECD and EU dispute resolution standards.
Key amendments relating to Advance Pricing Agreements include:
- Taxpayers may request the extension of a newly issued (or pending) unilateral or bilat…