Executive summary
On 13 January 2021, the Romanian Tax Authority (ANAF) published the DAC6 guidance1 (the Guidance) as provided for in the Government Ordinance no. 5/2020 of 28 January 2020 amending the Procedural Fiscal Code and implementing the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive).
Detailed discussion
Background
As discussed in EY Global Tax Alert, Romania enacts final MDR legislation, dated 1…