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201 results (tag: provisions)

Wave of changes from a VAT perspective. What are the main changes and when do they come into effect?

Opinion piece by Raluca Baldea, Partner, and Monica Zipis, Manager, Indirect Taxation,…

The position of IMM Romania regarding the draft amendment to the Fiscal Code that provides the increase of the level for VAT registration purposes

According to Directive (EU) 2020/285, member states were required to amend national legislation…

IMM ROMANIA
Compliance with the NIS2 cyber security directive is on track. What do companies need to know?

Robert Girdoc, Director of PwC Romania and Razvan Cioc, Manager of PwC Romania

PwC Talks: What are the areas targeted by ITM controls in 2025? What companies need to know

Oana Munteanu, Director of PwC Romania, Sonia Balanescu, Senior Lawyer, D&B coordinator…

Trends in taxation: FASTER Directive - what it entails and for whom its provisions will be beneficial

Authors: Andra Casu, Partner, head of the Direct Taxes department, EY Romania and Teona…

ERNST & YOUNG…
Clifford Chance Badea's Litigation practice has representation mandates with a total value of approximately EUR 1.5 billion

Recently, the firm successfully represented a major bank in Romania, in a dispute favorably…

More than 5,000 companies in Romania have to prepare sustainability reports in 2025-2026. What do these reporting requirements entail?

Opinion article by Corina Dimitriu, Audit Partner, and Oana Nicula, Audit Director, Deloitte…

DELOITTE AUDIT SRL
Warning indicator in the fiscal inspection - aspects regarding the constitutionality of the application of the 70% tax for natural persons

Opinion material by Emanuel Bondalici, Senior Managing Associate, Reff & Asociatii | Deloitte…

Warning indicator in the fiscal inspection - on which incomes could individuals pay a 70% tax, undeclared incomes or incomes from unidentified sources?

Opinion material by Catalin Barbu, Manager, Income Taxation, Deloitte Romania, and Razvan…

Why has the importance of green clauses increased in rental contracts?

Georgiana Balan, Senior Lawyer Coordinator D&B David si Baias and Diana-Beatrice Bortas,…

D&B DAVID SI…
Complying with international sanctions: new regulatory measures proposed at the EU level. Do companies know their risks and how to mitigate them?

Opinion article by Laura Lica-Banu, Director, Silvia Iancus, Manager, Financial Advisory,…

Organizations face annual losses in the trillions due to fraud. Staff training programs and internal reporting policies, key elements for preventing and fighting corporate fraud

Opinion article by Denisa Simion, Manager, and Elton Mata, Manager, Financial Advisory,…

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