Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Romania

Recent developments relating to MAP in Romania prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Romania has in force 88 tax treaties ratified by law, covering 89 jurisdictions. Romania has transposed in its law some of the commentaries to the Model Tax Convention (Law no. 227/2015 on the Fiscal Code).Based on the analysis of its existing tax treaties, Romania launches negotiations and aligns its tax treaties with the instrument and with present-day needs. Romania aims to conclude tax treaties with the remaining OECD member countries.

Other developments relating to MAP

• As an overall practice rule in this area, Romanian authorities apply entirely the provisions of its tax treaties. The Romanian Tax Administration follows also the Commentaries on the Articles of the Model Tax Convention, as modified from time to time, when applying and interpreting the provisions of the bilateral tax conventions that are based on these Articles. This is being applied without prejudice for the national legal framework or for the provisions included in the bilateral treaties.

Latest Action 14 Peer Review report

25 May 2021 - https://doi.org/10.1787/800bcae2-en

Tax treaty network of Romania

• 88 treaties, applicable to 89 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Romania's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
69	19	0

Source: OECD

Romania's MAP programme

Organisation of competent authority function

• 14 persons:

  • one head of unit

  • 13 persons working on MAP cases (among which three persons work on other tasks as well).

• contact persons for MAP requests:

  • Daniela Teodoru - General Director

    Sia Nicoleta Jiru - Director

    General Directorate for Fiscal Control Coordination

    Romanian National Agency for Fiscal Administration

    17 Apolodor street, District 5, Bucharest, Romania

    Tel: + 021 327 06 28

    email: [e-mail] ; [e-mail]; [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Guide on the avoidance/elimination of double taxation, August 2020	https://static.anaf.ro/static/10/Anaf/Prezentare_R/GUIDE_eliminating_double_taxation20082020.pdf (Section “Steps in the conduct of avoidance the double taxation procedure” to be referred to for form and content of a MAP request, including information requirements)
MAP profile	3 December 2020	https://www.oecd.org/tax/dispute/Romania-Dispute-Resolution-Profile.pdf

Overview of Romania's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-romania.pdf for details with respect to Romania's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Romania's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Romania’ MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	73	46	37	82
Other cases	39	7	8	38
Total	112	53	45	120

Source: OECD

Table 4. Romania’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	1	N/A	36	N/A	37	N/A
Other cases	2	N/A	6	N/A	8	N/A
All cases	3	N/A	42	N/A	45	N/A

Source: OECD