2024 este anul aplicării MLI în România: ce trebuie făcut de acum încolo?
2024 is the year of MLI implementation in Romania: what needs to be done from now on?

Summary/Abstract: Until recently, the logical path we used to follow when looking at the tax consequences of a cross-border transaction was to firstly determine the tax treatment on the basis of the applicable domestic legislation and, secondly, to check whether and to what extent the relevant tax treaty has an impact on it. As of 2024, once the MLI takes effect for a specific bilateral tax treaty, an analysis of each transaction carried out with non-residents that would be subject to that will be necessary to identify potential changes vrought to its provisions via the multilateral instrument.

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