Romania has in force 88 tax treaties ratified by law, covering 89 jurisdictions. Romania has transposed in its law some of the commentaries to the Model Tax Convention (Law no. 227/2015 on the Fiscal Code).Based on the analysis of its existing tax treaties, Romania launches negotiations and aligns its tax treaties with the instrument and with present-day needs. Romania aims to conclude tax treaties with the remaining OECD member countries.
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
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Romania
Recent developments relating to MAP in Romania prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
As an overall practice rule in this area, Romanian authorities apply entirely the provisions of its tax treaties. The Romanian Tax Administration follows also the Commentaries on the Articles of the Model Tax Convention, as modified from time to time, when applying and interpreting the provisions of the bilateral tax conventions that are based on these Articles. This is being applied without prejudice for the national legal framework or for the provisions included in the bilateral treaties.
Latest Action 14 Peer Review report
25 May 2021 - https://doi.org/10.1787/800bcae2-en
Tax treaty network of Romania
88 treaties, applicable to 89 jurisdictions (covering all treaties signed, although not necessarily in force)
status of MLI: in force.
Table 1. State of play of Romania's tax treaty network
Treaties in line with the Action 14 Minimum Standard following MLI impact |
Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard |
Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard |
---|---|---|
69 |
19 |
0 |
Source: OECD
Romania's MAP programme
Organisation of competent authority function
14 persons:
one head of unit
13 persons working on MAP cases (among which three persons work on other tasks as well).
contact persons for MAP requests:
Daniela Teodoru - General Director
Sia Nicoleta Jiru - Director
General Directorate for Fiscal Control Coordination
Romanian National Agency for Fiscal Administration
17 Apolodor street, District 5, Bucharest, Romania
Tel: + 021 327 06 28
email: secretariat.dgcif@anaf.ro ; daniela.teodoru@anaf.ro; sia.jiru@anaf.ro.
Figure 1. Competent Authority Organisational Structure
![](/adobe/dynamicmedia/deliver/dm-aid--616c1276-16e7-4c93-9c4c-7c95905fd7db/image203.png?quality=80&preferwebp=true)
Source: OECD
Table 2. Guidance on the MAP process
MAP guidance |
Guide on the avoidance/elimination of double taxation, August 2020 |
https://static.anaf.ro/static/10/Anaf/Prezentare_R/GUIDE_eliminating_double_taxation20082020.pdf (Section “Steps in the conduct of avoidance the double taxation procedure” to be referred to for form and content of a MAP request, including information requirements) |
MAP profile |
3 December 2020 |
https://www.oecd.org/tax/dispute/Romania-Dispute-Resolution-Profile.pdf |
Overview of Romania's MAP Statistics for 2022
Please refer to https://www.oecd.org/tax/dispute/map-statistics-romania.pdf for details with respect to Romania's MAP Statistics.
Figure 2. Cases closed in 2022
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Source: OECD
Figure 3. Evolution of Romania's MAP caseload (2016-22)
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Source: OECD
Table 3. Overview of Romania’ MAP caseload for 2022
Inventory for year 2022 |
Opening Inventory 1/1/2022 |
Cases started |
Cases Closed |
End Inventory 31/12/2022 |
---|---|---|---|---|
Attribution/allocation cases |
73 |
46 |
37 |
82 |
Other cases |
39 |
7 |
8 |
38 |
Total |
112 |
53 |
45 |
120 |
Source: OECD
Table 4. Romania’s average time to resolve MAP cases in 2022
Cases resolved in year 2022 |
Pre-2016 cases |
Post-2015 cases |
All |
|||
---|---|---|---|---|---|---|
Number of cases |
Average time |
Number of cases |
Average time |
Number of cases |
Average time |
|
Start to End |
||||||
Attribution / Allocation cases |
1 |
N/A |
36 |
N/A |
37 |
N/A |
Other cases |
2 |
N/A |
6 |
N/A |
8 |
N/A |
All cases |
3 |
N/A |
42 |
N/A |
45 |
N/A |
Source: OECD