Romania’s tax administration is seeking feedback on draft declaration forms to be used by corporate entities subject to global minimum tax rules, under public consultation announced Friday.
One of the forms included serves to identify a so-called designated local entity that will fulfill reporting obligations on behalf of a particular multinational enterprise or large national group.
The global minimum tax seeks to levy large corporate groups’ revenue at a minimum rate of 15% and is part of a tax deal negotiated at the Organization for Economic Cooperation and Development.
- Another form is a detailed disclosure of key ...