Romania has 88 tax agreements in force, as reported in its response to the Peer Review questionnaire.

Romania signed the MLI in 2017, listing its non-compliant agreements.1

Romania signed a bilateral complying instrument with respect to its agreement with Spain.

Romania is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

Romania’s listed agreements under the MLI will start to be compliant after Romania’s ratification of the MLI. Romania is encouraged to ratify the MLI as soon as possible. Romania indicated that it was working towards the ratification of the MLI and that it expected to deposit its instrument of ratification of the MLI by mid-2021.


← 1. Romania’s new agreements with China and Italy entered into force in 2018 and the agreement with Bosnia and Herzegovina entered into force in 2019. The old agreements with those jurisdictions will be removed from the list of notified agreements to be covered by the MLI.

← 2. For its agreements listed under the MLI, Romania is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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