Romania has published Order No. 2.273 of 19 August 2019, which amends the rules on the submission of Country-by-Country (CbC) reports and notifications. The main change is that both CbC reports and notifications may now only be submitted through electronic means (online submission). Previously, it was also allowed to submit both in PDF form with XML on a CD. With this change, corresponding amendments are also made in the annexes containing the form and instructions, as well as some clarifica…