The OECD maintains recommendations for Romania on country-by-country reporting. What are the targeted areas?

The rules issued by the Organization for Economic Co-operation and Development (OECD) on country-by-country reporting have been introduced in Romanian legislation for more than four years, but nevertheless, the most recent evaluation report of Romania (Country-by-Country Reporting - Compilation of Peer Review Reports), published by the organization this year, still contains recommendations on ensuring the correct implementation of country-by-country reporting, similar to those issued since the first country assessment.