Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 20/07/2019

Romania

Declaration contained in the instrument of ratification deposited on 11 July 2014 - Or. Engl.

ANNEX A – Existing taxes to which the Convention shall apply

Article 2, paragraph 1.a.i:
- taxes on income or profits ;

Article 2, paragraph 1.b.ii:
- compulsory social security contributions provided by the Fiscal Code, respectively:

. contributions to the national social security health fund,
. contributions to the unemployment social security budget
. contributions to the State social security budget;

Article 2, paragraph 1.b.iii:
C. value added tax;
D. excise duties.
Period covered: 01/11/2014 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited on 11 July 2014 - Or. Engl.

ANNEX C – Definition of the word “national” for the purposes of the Convention

1. all individuals possessing Romanian citizenship;
2. all legal persons, partnerships, associations and other entities set up according to the laws in force in Romania.
Period covered: 01/11/2014 -
Articles concerned : 3

Declaration transmitted to the Secretariat General of the OECD on 29 March 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 29/03/2018 -
Articles concerned : 28


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.