Romania Encourages Constituent Entities to Comply with CbC Reporting Obligations

Romania's National Agency for Fiscal Administration (ANAF) has published a notice dated 13 November 2025, encouraging Romanian constituent entities of MNE groups to comply with the Country-by-Country (CbC) reporting obligations in respect of the 2024 fiscal year. The notice encourages constituent entities to verify they have complied with the obligation to submit Notification Form R405, which …
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