Tax Alert
Tax Alert
Author(s): Magazine TaxSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Commercial Law
Published by: Editura Solomon
Keywords: Pillar Two; DAC 9; EU information exchange; top‑up tax; Romanian transposition;
Summary/Abstract: Transposition of DAC 9 into Romanian legislation On 30 January 2026, the Government Ordinance no. 1/2026 was published in the Official Gazette, transposing into national law Council Directive (EU) 2025/872 (“DAC 9”). The Directive and, by extension, the Ordinance regulate the mechanism for the exchange of information between EU Member States regarding the OECD “Pillar Two” framework (the top‑up tax and the domestic top‑up tax provided under Law no. 431/2023).
Journal: Tax Magazine
- Issue Year: 2026
- Issue No: 2
- Page Range: 84-84
- Page Count: 1
- Language: Romanian
- Content File-PDF
