On 23 January 2013, the Official Gazette No. 54 published Ordinance No. 8 that amends the Tax Code. The amendments will enter into force on 1 February 2013. The most important measures regarding international taxation are summarized below.
Tax on gains obtained by non-resident legal entities from the sale of immovable property located in Romania, or sale of securities in a Romanian company is currently calculated, withheld, declared and remitted by the resident purchaser,…