OrbitaxTax Code amendments – Corporate taxation
|Approved Changes|Romania
On 23 January 2013, the Official Gazette No. 54 published Ordinance No. 8 that amends the Tax Code. The amendments will enter into force on 1 February 2013. The most important measures regarding corporate taxation are summarized below.
An anti-avoidance rule is added, according to which the provisions of a tax treaty are not applicable if they are used solely for obtaining t…
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