The implementation of the OECD’s Pillar Two has moved from the legislative phase to the stage of actual compliance; multinational and domestic groups with consolidated revenues exceeding 750 million euros now face concrete obligations regarding the calculation, reporting, and declaration of the top-up tax.
In Romania, this mechanism is regulated by Law no. 431/2023, which transposes...
For more information, please see the Romanian version of the article, here.
































