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Romania: Emergency Ordinance 42/2017 – EU Directive on automatic exchange of information 2016/881/EU

Emergency Ordinance 42/2017

On 24 May 2017, the Ministry of Public Finance published a draft law for public debate to transpose the provisions of EU Directive 881/2016 on the mandatory automatic exchange of information on taxation, which is required to be implemented into the national legislation of member states from 5 June 2017. Further, on 9 June 2017, Emergency Ordinance No. 42/2017 was issued, in order to implement the measures set out in the previous draft law. The measure is a follow-up to the recommendations of BEPS Action 13, issued by the OECD.

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Ramona Jurubiță

Country Managing Partner

KPMG in Romania

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Automatic Echange of Information

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