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

Romania signed the MLI in 2017, listing 88 tax agreements.1

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

No jurisdiction has raised any concerns about their agreements with Romania.


← 1. In total, Romania listed 91 agreements under the MLI, two of which (the former agreements with China and Italy) are terminated and one of which has been replaced (the agreement concluded by the Socialist Federal Republic of Yugoslavia*). New DTCs with China and Italy entered into force in 2018 and the DTC with Bosnia and Herzegovina entered into force in 2019. The old DTCs with those states will be removed from the notification list regarding the agreements 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).

Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2020

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at