ETFs – a modern solution for investment diversification. How they are influenced by tax rules Cover Image
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ETF-urile – soluție modernă pentru diversificare investițională. Cum sunt influențate de regulile fiscale
ETFs – a modern solution for investment diversification. How they are influenced by tax rules

Author(s): Claudia Sofianu, Dan Răuț
Subject(s): Law, Constitution, Jurisprudence, Law on Economics, Commercial Law, Administrative Law
Published by: Editura Solomon
Keywords: ETFs; investment; fiscal perspective; tax residents; Romania;

Summary/Abstract: ETFs are becoming increasingly attractive worldwide and, at the same time, have also become a popular type of investment among Romanians. But how are ETFs treated from a fiscal perspective in Romania, and what should we know in order to make the most informed investment decisions? We highlight some of the most important fiscal characteristics of income from ETFs obtained by individuals who are tax residents in Romania.

  • Issue Year: 2025
  • Issue No: 5
  • Page Range: 337-339
  • Page Count: 3
  • Language: Romanian
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