The fiscal framework applicable to large companies in Romania is becoming increasingly complex. In addition to the provisions related to turnover tax, included in the law for which the Government recently assumed responsibility in Parliament, the Ministry of Finance published on October 4, 2023 another legislative project that aims to implement in Romania the rules established at the level The Organization for Economic Cooperation and Development (OECD) regarding the minimum profit tax at the global level, starting from January 1, 2024. Thus, the additional national tax appears.