Romania MOF Posts Synthesized Text of DTA, Protocol With Spain

The Romanian Ministry of Public Finance Dec. 15 posted online a synthesized text of the 2017 DTA and protocol with Spain and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force June 1, 2022. The MLI applies from: 1) Jan. 1, 2024, for withholding taxes; 2) taxable periods beginning on or after Jan. 1, 2024, for all other taxes in Romania; and 3) taxable periods beginning on or after Oct. 5, 2023, for all other taxes in Spain. The synthesized text is to facilitate the application of the ...