On 14 November 2017, Order no. 3049/2017 of the National Agency for Fiscal Administration concerning the approval of the model and contents of the form for “Country-by-Country Reporting” (hereinafter the “Order”) was published in the Official Journal of Romania (no. 894/14 November 2017). This Order supplements the provisions of Government Emergency Ordinance (“GEO”) no. 42/2017 on the mandatory automatic exchange of information on taxation.