Romania has published Ordinance No. 8 of 30 August 2021 in the Official Gazette, which contains various amendments to the Tax Code. Unless otherwise specified, the amendments generally entered into force on 3 September 2021. As previously reported, some of the main corporate tax amendments include:
- The addition of a provision to clarify that for foreign legal persons with a place of effective management in Romania, the taxable period (tax liability) begins from the date of registration with…