Romania MOF Posts Synthesized Text of DTA With United Arab Emirates

The Romanian Ministry of Public Finance Dec. 15 posted online a synthesized text of the 2015 DTA with the United Arab Emirates 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 the United Arab Emirates. The synthesized text is to facilitate ...