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Romania issues further guidance clarifying implementation of EU Public CbCR Directive through Romanian Ministry of Finances Order 1730/2023

|Tax Alerts, Information Reporting, Legis ...|Romania
Romania

  • Romania implemented the European Union (EU) Public Country-by-Country Reporting (CbCR) Directive as of 1 January 2023.
  • Recently, the Romanian Government provided additional guidance regarding the entities in scope, "safeguard clause," information to be reported, timing and reporting obligations of subsidiaries.
  • Businesses should be aware of the nuances and prepare accordingly, taking note of implementation developments across the EU.

Executive summary

The Romanian Government published further guida…

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