Overview
KPMG in Romania invites you to discuss and debate the latest developments in the taxation of cross-border transactions, with a focus on the taxation regime of non-resident income and the related tax implications, as well as the taxation of multinational groups.
Agenda:
- Updates in Non-Resident Taxation - New convention with the United Kingdom, Reciprocity Clause and its application in 2025, What types of non-residents are affected by the increase in the dividend tax rate to 16%
- News regarding the Global Minimum Tax rules applicable to corporate groups (Pillar 2)
- Recent Supreme Court (ICCJ) case law on withholding tax – updates on economic substance / beneficial ownership
- Recent European case law – CJEU Decision of April 5, 2025, in Case C-228/24
- Cross-border transformation of a company
- Form D110 – Adjustment/Refund Request regarding income tax withheld at source – what it is and in what situations it can be used
- Practical aspects regarding obtaining the certificate attesting the payment in Romania of non-residents’ income tax
- Commission payments – when they fall under the non-resident income tax regime and what the exceptions are
- Case studies: Complex examples on classifying the nature of income for applying non-resident income tax
- Q&A
If you have specific questions, you can send them by email at the time of registration.
Event speakers:
- Ionuț Măstăcăneanu, Tax Associate Partner, KPMG in Romania
- Romana Schuster, Tax Associate Director, KPMG in Romania
- Diana Drăgulin, Tax Manager, KPMG in Romania
For the registration of a minimum of 3 participants, a 10% discount is granted on the total amount
Participants will receive the course material, as well as diplomas certifying participation in the webinar
Webinar covered by the fiscal course subscription or by participation fee
Contact
Ștefania Băbuș
T: +40 722 224 947
E: sbabus@kpmg.com