Romania Tax News
Protocol to treaty between Austria and Romania enters into force
Tax Code amendments approved – Direct taxes
Budget 2014 measures announced by government after negotiation with IMF, EU and World Bank
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Lump-sum tax to be introduced
Procedures for non-resident taxpayers carrying on activity in Romania through permanent establishments – approved
Protocol to treaty between Luxembourg and Romania enters into force
Treaty between Romania and Uruguay – details
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Tax amendments – enacted
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Protocol to treaty between Luxembourg and Romania – details
Withholding tax under EU Savings Directive to be abolished
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Heavy restrictions on capital movements enter into force
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
Tax Code amendments – International aspects
Tax Code amendments – Corporate taxation
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Protocol to treaty between Austria and Romania signed
Tax Code – Changes gazetted
Fiscal Procedures Code amendments enacted
Rescheduling payment of tax liabilities for certain taxpayers approved
Treaty between Romania and Uruguay signed
Treaty between Romania and Saudi Arabia enters into force
Tax Code – Amendments proposed
Protocol to treaty between Switzerland and Romania enters into force
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