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Romania: Law implementing Pillar Two global minimum tax

Law 431/2023

January 16, 2024

Law 431/2023 implementing EU Minimum Tax Directive (Council Directive (EU) 2022/2523 of 14 December 2022) in Romania was published in the Official Journal of Romania No. 8/2024 and became effective 8 January 2024.

Read a January 2024 report [PDF 248 KB] prepared by the KPMG member firm in Romania

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