Romania has published Law no. 30 of 10 January 2019, which includes various amendments, including in relation to the country's interest deduction restriction rules. This includes:
- An increase in the safe harbor threshold from the RON equivalent of EUR 200,000 to the RON equivalent of EUR 1 million;
- An increase in the percent deduction in excess of the safe harbor from 10% of the calculation basis to 30% (calculation basis is similar to EBITDA); and
- The addition of provisions in relation to…