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Romania Publishes Synthesized Texts of Tax Treaties with Albania, Australia, Austria, Belgium, Bosnia-Herzegovina, Bulgaria, Canada, China, Croatia, and Cyprus as Impacted by the BEPS MLI

09 January 2024

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Treaty Development

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Romania-Albania-Australia-Austria-Belgium-Bosnia and Herzegovina-Bulgaria-Canada-China-Croatia-Cyprus

Romania's National Agency of Fiscal Administration (ANAF) has published the synthesized texts of Romania's tax treaties with Albania, Australia, Austria, Belgium, Bosnia-Herzegovina, Bulgaria, Canada, China, Croatia, and Cyprus as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 1994 Romania-Albania tax treaty: with respect to taxes...