Romania
A. Progress in the implementation of the minimum standard
Romania has 88 tax agreements in force, as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with Spain, complies with the minimum standard.
Romania signed the MLI in 2017, and deposited its instrument of ratification on 28 February 2022, listing its non-compliant agreements. The MLI entered into force for Romania on 1 June 2022. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Romania reserved the right to delay the entry into effect of the provisions of the MLI until Romania has completed its internal procedures for this purpose with respect to each of its listed agreements.1 Romania notified that it completed its internal procedures for the entry into effect of the MLI with respect to its agreements with Australia, Austria, Belgium, Bosnia-Herzegovina, Bulgaria, Canada, China (People's Republic of), Croatia, Cyprus, Czechia, Denmark, Egypt, Estonia, Finland, France, Georgia, Greece, Hong Kong (China), Hungary, Iceland, India, Indonesia, Ireland, Israel, Japan, Jordan, Kazakhstan, Korea, Latvia, Lithuania, Luxembourg, Malaysia, Malta, Netherlands, Norway, Pakistan, Poland, Portugal, Qatar, Russian Federation, San Marino, Saudi Arabia, Serbia, Singapore, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Thailand, Ukraine, United Arab Emirates, United Kingdom, United States and Uruguay on 6 March 2023, with respect to its agreement with Mexico on 3 July 2023, with respect to its agreement with Viet Nam on 5 September 2023, and with respect to its agreement with Tunisia on 10 November 2023.
Romania has not listed its agreement with Germany under the MLI but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in that agreement.
Romania is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2