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Romania Publishes Synthesized Texts of Tax Treaties with Saudi Arabia, Serbia, Singapore, Slovak Republic, Slovenia, South Africa, South Korea, and Spain, as Impacted by the BEPS MLI

22 January 2024

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Treaty Development

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Romania-Saudi Arabia-Serbia-Singapore-Slovak Republic-Slovenia-South Africa-South Korea-Spain

Romania's National Agency of Fiscal Administration (ANAF) has published the synthesized texts of Romania's tax treaties with Saudi Arabia, Serbia, Singapore, Slovak Republic, Slovenia, South Africa, South Korea, and Spain 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 2011 Romania-Saudi Arabia tax treaty: with...