Romania has published Order No. 1.191 of 26 July 2021, which approves the procedures for the implementation and administration of consolidated tax groups for corporate tax purposes, as well as the related application form (Form 173) and the model decision forms for approving/rejecting group requests and amending groups (Form 174 and Form 175). Romania introduced measures for a consolidated tax group regime as part of Law No. 296 of 18 December 2020, which generally applies from 1 January 202…