According to a recent update to the list of signatories, Romania signed the Multilateral Competent Authority Agreement on the exchange of Country-by-Country reports (CbC MCAA) on 19 December 2017. Based on the OECD's website for CbC exchange relationships, Romania has not yet activated the CbC MCAA, although it is expected that this will be updated in the near future.
Romania's CbC reporting requirements apply from 1 January 2016 for ultimate and surrogate parent entities resident in Roman…