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Tax Code amendments - enacted

|Approved Changes|Romania
Romania

On 7 June 2012, Official Gazette no. 384 published Emergency Ordinance no. 24 for amending the Tax Code. The provisions will enter into force from 1 July 2012, unless otherwise indicated.

The major amendments are summarized below.

Direct taxes

The amendments of the European Union Parent-Subsidiary Directive (recast) (2011) are …

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