loader

articles

25 results (tag: Double Tax)

Legislative summary No. 6 June 2016

Amendments to the Tax Code. Amendments and additions to the Tax Code. (Government Emergency…

ERNST & YOUNG…
Main amendments brought by the methodological norms for the application of the new Tax Code

Government Decision no. 1/2016 for the approval of the methodological norms for the application…

ERNST & YOUNG…
Transfer Pricing

Procedure regarding the issuance/ amendment of the Advance Pricing Agreement (APA) and…

ERNST & YOUNG…
Advance pricing agreements – Increasingly popular with Romanian taxpayers

The increasing interest of the tax authorities in transfer pricing, along with the increased…

OECD released a report under BEPS Action 2 on hybrid mismatch arrangements

On 16 September 2014, the OECD released a series of deliverables that address seven…

ERNST & YOUNG…
Taxation in Romania for companies and individuals

Over the last years, the Romanian business environment has been facing the challenge caused…

MAZARS ROMANIA SRL
Considerations upon taxation and competition in Europe

Last year, at the Economic Forum held in Krynica, one of the most important…

Fiscal Code Amendments

Emergency Ordinance no. 102/2013 amending Law 571/2003 regarding the Fiscal Code and certain…

ERNST & YOUNG…
New changes to the tax code

Monitorul Oficial al Romaniei No.703 / 15 November 2013 has published Government Emergency…

Convention between Romania and the Eastern Republic of Uruguay for the avoidance of double taxation and prevention of tax evasion

Monitorul Oficial al Romaniei No 665 / 30.10.2013 has published Law No. 276 /…

OECD’s ‘Action Plan on Base Erosion and Profit Shifting’

International tax rules, many of them dating back to the 1920s, provide for the…

Methodological norms for the application of the Fiscal Code

Certain amendments and clarifications have been introduced concerning corporate income…

ERNST & YOUNG…