Tax rates and treaties
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Romania – Country Key Features
Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.
Romania – Treaty Withholding Rates Table
Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.
Treaties
Full text of tax treaties between Romania and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.
Tax Treaty Case Law
Collection of tax treaty legal cases with key facts, summaries, and court decisions.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax guides
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Romania – Individual Taxation
Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, value added tax, and taxation of resident, expatriate and non-resident individuals.
Romania – Corporate Taxation
Guide covering corporate income tax, taxes on payroll, taxes on capital, shareholders and directors, international and non-resident companies, group taxation, restructuring and liquidation, anti-avoidance, special activities and entities, and value added tax.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax news and developments
A selection of articles reporting on tax news and developments are available from the Business Source Corporate Plus database.
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Romania introduces a minimum tax on turnover
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Minimum tax on turnover - a new tax proposed by the Romanian Government
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Romania: a revamped R&D tax incentive framework for 2023
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Automatic exchange of financial account information: a new focus for the Romanian tax authorities
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Access to companies' electronic records: a revolution in Romanian tax reporting requirements
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Romania transposes the EU Public CbCR Directive into national legislation
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Romania's public CbCR law gives little time to prepare
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Change is afoot for Romania's 5% VAT rate for social housing
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Exclusive
EU VAT compass 2023/2024
A reference guide to the VAT system of the EU. It includes the consolidated text of the current EU VAT Directive (No. 2006/112), as well as the texts of several other Directives in the field of VAT. Also included are summaries of more than 1,100 ECJ judgments in VAT cases, along with an overview of the VAT options that have been exercised by individual Member States.
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Global individual tax handbook 2023
Surveys 101 different tax systems from around the world.
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European tax handbook 2023
Covers surveys of the tax systems of 49 countries and jurisdictions.
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Global corporate tax handbook 2023
Surveys 101 different tax systems from around the world.
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Mandatory disclosure rules in Romania
A chapter examining the mandatory disclosure rules which apply in Romania, covering: objectives, reportable arrangements, reportable persons, when to report, consequences of (non-)reporting, interaction with other domestic rules, fundamental rights, and the future outlook.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.
Exclusive
Romania - Taxation
Information on taxation in Romania, updated by two issues annually.
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