Are there special residency considerations for short-term assignments?
Short-term assignees will only be liable to Romanian tax on Romanian-sourced income (by virtue of applying the one-year rule exemption).
Are there special payroll considerations for short-term assignments?
What income will be taxed during short-term assignments?
Romanian-sourced income only.
Are there any additional considerations that should be considered before initiating a short-term assignment in Romania?
In order to avail beneficial provisions of the respective tax treaty (if applicable), the individuals on short-term assignments should be in possession of tax residence certificates issued by the tax authorities in their home countries.
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