Investment in Romania is one of a series of booklets published by KPMG in Romania to provide information to those considering investing or doing business in this country. Its purpose is to provide some general guidelines on investment and business in Romania. A highly trained labor force, abundant natural resources, geographical advantages that facilitate transportation of goods and one of the largest markets in Central and Eastern Europe (of approximately 20 million consumers) are attributes that make Romania an increasingly attractive destination for investment. Romania offers many interesting investment opportunities. However, legislation can change frequently, and the economic situation needs to be monitored closely. So we recommend that you seek further advice before making specific decisions. KPMG in Romania, or your local KPMG contact, will be pleased to hear from you if you have questions about this publication or about doing business in Romania.