Romania has published Ordinance no. 6 of 28 January 2020 in the Official Gazette, which provides for the implementation of the hybrid mismatch measures of the EU Anti-Tax Avoidance Directive as amended (ATAD2). This includes measures to address double deduction and deduction without inclusion mismatch outcomes between associated companies, a head office and its permanent establishment, between two permanent establishments of the same entity, or in the framework of a structured arrangement. I…