Romania's Ministry of Finance has published the Draft Ordinance amending and supplementing Law No. 431/2023, which provided for the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022. The changes are meant to further align Romania's framework with the OECD's Model Rules and Directive 2022/2523, incorporating administrative guidance and transitional protections. Key updates include clearer definitions and eligibility crite…