Implicațiile reținerii la sursă a impozitului pentru dividendele plătite de o microîntreprindere din România unui nerezident
Implications of withholding tax at source on dividends paid by a micro-enterprise in Romania to a non-resident

Summary/Abstract: Against the backdrop of economic globalisation and intensified cross-border capital flows, the issue of taxation of income earned by non-residents in Romania has come to the fore for both tax authorities and foreign investors. Therefore, this article aims to provide an overview of the tax regime applicable to dividend income earned by non-residents, analysing the national legislative framework, as well as the provisions of double taxation agreements and relevant European directives through a case study representative of the current context.

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