Abstract
The law implementing the EU Minimum Taxation Directive (2022/2523), which is aimed at ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the European Union, was promulgated in Romania by a Presidential Decree of 29 December 2023, published in the Official Gazette of Romania on 5 January 2024. This article provides an overview of the main features of the Directive as implemented into Romanian law.
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