Romania has published Order No. 577 of 17 May 2021 for the regulation of certain aspects regarding tax residence of foreign legal entities in Romania. This includes two prescribed forms:
- Questionnaire for establishing the tax residence of a foreign legal entity with their place of effective management in Romania (annex no. 1); and
- Notification regarding the fulfillment of the residence conditions according to the provisions of points 18 and 37 of Article 7 of the Fiscal Code by a foreign l…