Romania

Romania has exchange of information relationships with 89 jurisdictions through 87 DTCs and 3 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Spain DTC  24 May 1979  1979-05-24 28 Jun 1980  1980-06-28 Yes No
Denmark DTC  13 Dec 1976  1976-12-13 28 Dec 1977  1977-12-28 Yes No
Turkmenistan DTC  16 Jul 2008  2008-07-16 21 Aug 2009  2009-08-21 Unreviewed No
Korea, Democratic People's Republic of DTC  23 Jan 1998  1998-01-23 25 Aug 2000  2000-08-25 Unreviewed No
Japan DTC  12 Feb 1976  1976-02-12 9 Apr 1978  1978-04-09 Yes No
Albania DTC  11 May 1994  1994-05-11 18 Oct 1994  1994-10-18 Yes No
Poland DTC  23 Jun 1994  1994-06-23 1 Jan 1996  1996-01-01 Yes No
Czech Republic DTC  8 Nov 1993  1993-11-08 11 Aug 1994  1994-08-11 Yes No
Luxembourg DTC  14 Dec 1993  1993-12-14 8 Dec 1995  1995-12-08 Yes Yes
Singapore DTC  21 Feb 2002  2002-02-21 28 Nov 2002  2002-11-28 No No
Belgium DTC  4 Mar 1996  1996-03-04 17 Oct 1998  1998-10-17 Yes No
Greece DTC  17 Sep 1991  1991-09-17 7 Apr 1995  1995-04-07 Yes No
Morocco DTC  2 Jul 2003  2003-07-02 16 Aug 2006  2006-08-16 No No
Slovakia DTC  3 Mar 1994  1994-03-03 29 Dec 1995  1995-12-29 Yes No
Mexico DTC  20 Jul 2000  2000-07-20 15 Aug 2001  2001-08-15 Yes No
Estonia DTC  23 Oct 2003  2003-10-23 29 Nov 2005  2005-11-29 Yes No
Isle of Man TIEA  4 Nov 2015  2015-11-04 8 Sep 2016  2016-09-08 Yes Yes
Norway DTC  27 Apr 2015  2015-04-27 1 Apr 2016  2016-04-01 Yes Yes
Sudan DTC  31 May 2007  2007-05-31 14 Nov 2009  2009-11-14 Unreviewed No
Nigeria DTC  21 Jul 1992  1992-07-21 1 Jan 1995  1995-01-01 Yes No
Sweden DTC  22 Dec 1976  1976-12-22 8 Dec 1978  1978-12-08 Yes No
Belarus DTC  22 Jul 1997  1997-07-22 15 Jul 1998  1998-07-15 Unreviewed No
Zambia DTC  21 Jul 1983  1983-07-21 29 Oct 1992  1992-10-29 Unreviewed No
Russian Federation DTC  27 Sep 1993  1993-09-27 2 Jan 2003  2003-01-02 No No
San Marino DTC  23 May 2007  2007-05-23 11 Feb 2008  2008-02-11 Yes Yes
Turkey DTC  1 Jul 1986  1986-07-01 15 Sep 1988  1988-09-15 Yes No
Australia DTC  2 Feb 2000  2000-02-02 11 Apr 2001  2001-04-11 Yes No
France DTC  27 Sep 1974  1974-09-27 27 Sep 1975  1975-09-27 Yes No
Latvia DTC  25 May 2002  2002-05-25 28 Nov 2002  2002-11-28 Yes No
Georgia DTC  11 Dec 1997  1997-12-11 15 May 1999  1999-05-15 Yes No
Guernsey TIEA  12 Jan 2011  2011-01-12 22 Jan 2012  2012-01-22 Yes Yes
Slovenia DTC  8 Jul 2002  2002-07-08 28 Mar 2003  2003-03-28 Yes No
Pakistan DTC  27 Jul 1999  1999-07-27 13 Jan 2001  2001-01-13 Yes No
Azerbaijan DTC  29 Oct 2002  2002-10-29 29 Jan 2004  2004-01-29 Yes No
Jersey TIEA  1 Dec 2014  2014-12-01 5 Feb 2016  2016-02-05 Yes Yes
Iran DTC  3 Oct 2001  2001-10-03 30 Oct 2007  2007-10-30 Unreviewed No
Ireland DTC  21 Oct 1999  1999-10-21 29 Dec 2000  2000-12-29 Yes No
Germany DTC  4 Jul 2001  2001-07-04 17 Dec 2003  2003-12-17 Yes No
China DTC  16 Jan 1991  1991-01-16 5 Mar 1992  1992-03-05 Yes No
Switzerland DTC  25 Oct 1993  1993-10-25 27 Dec 1994  1994-12-27 No Yes
Malta DTC  30 Nov 1995  1995-11-30 16 Aug 1996  1996-08-16 Yes No
Israel DTC  15 Jun 1997  1997-06-15 1 Jan 1999  1999-01-01 Yes No
United Arab Emirates DTC  4 May 2015  2015-05-04 11 Dec 2016  2016-12-11 Unreviewed Yes
Korea, Republic of DTC  11 Oct 1993  1993-10-11 9 Feb 2006  2006-02-09 Yes No
Austria DTC  30 Mar 2005  2005-03-30 1 Feb 2006  2006-02-01 Yes Yes
Bangladesh DTC  13 Mar 1987  1987-03-13 21 Aug 1988  1988-08-21 Unreviewed No
Former Yugoslav Republic of Macedonia DTC  12 Jun 2000  2000-06-12 16 Aug 2002  2002-08-16 Yes No
Cyprus DTC  16 Nov 1981  1981-11-16 8 Nov 1982  1982-11-08 Yes No
Tajikistan DTC  6 Dec 2007  2007-12-06 not yet in force  1900-01-01 Unreviewed No
Algeria DTC  28 Jun 1994  1994-06-28 11 Jul 1996  1996-07-11 Unreviewed No
Egypt DTC  13 Jul 1979  1979-07-13 5 Jan 1981  1981-01-05 Unreviewed No
Syrian Arab Republic DTC  24 Jun 2008  2008-06-24 4 Jun 2009  2009-06-04 Unreviewed No
Malaysia DTC  26 Nov 1982  1982-11-26 7 Apr 1984  1984-04-07 Yes No
Indonesia DTC  3 Jul 1996  1996-07-03 13 Jan 1999  1999-01-13 Yes No
Jordan DTC  10 Oct 1983  1983-10-10 2 Aug 1984  1984-08-02 Unreviewed No
India DTC  8 Mar 2013  2013-03-08 16 Dec 2013  2013-12-16 Yes Yes
Iceland DTC  19 Sep 2007  2007-09-19 1 Jan 2009  2009-01-01 Yes No
Portugal DTC  16 Sep 1997  1997-09-16 14 Jul 1999  1999-07-14 Yes No
Kuwait DTC  26 Jul 1992  1992-07-26 1 Jan 1995  1995-01-01 Unreviewed No
Uruguay DTC  14 Sep 2012  2012-09-14 22 Oct 2014  2014-10-22 Yes Yes
Bulgaria DTC  24 Apr 2015  2015-04-24 29 Mar 2016  2016-03-29 Yes Yes
Moldova, Republic of DTC  21 Feb 1995  1995-02-21 10 Apr 1996  1996-04-10 Unreviewed No
Italy DTC  14 Jan 1977  1977-01-14 6 Feb 1979  1979-02-06 Yes No
Uzbekistan DTC  6 Jun 1996  1996-06-06 17 Oct 1997  1997-10-17 Unreviewed No
Sri Lanka DTC  19 Oct 1984  1984-10-19 28 Feb 1986  1986-02-28 Unreviewed No
Tunisia DTC  23 Sep 1987  1987-09-23 19 Jan 1989  1989-01-19 Yes No
United Kingdom DTC  18 Sep 1975  1975-09-18 21 Nov 1976  1976-11-21 Yes No
Canada DTC  8 Apr 2004  2004-04-08 31 Dec 2004  2004-12-31 Yes No
Viet nam DTC  8 Jul 1995  1995-07-08 29 Oct 1992  1992-10-29 Unreviewed No
Philippines DTC  18 May 1994  1994-05-18 27 Nov 1997  1997-11-27 Yes No
South Africa DTC  12 Nov 1993  1993-11-12 21 Oct 1995  1995-10-21 Yes No
Montenegro DTC  16 May 1996  1996-05-16 1 Jan 1998  1998-01-01 Unreviewed No
Netherlands DTC  5 Mar 1998  1998-03-05 29 Jul 1999  1999-07-29 Yes No
Serbia DTC  16 May 1996  1996-05-16 1 Jan 1998  1998-01-01 Unreviewed No
Namibia DTC  25 Feb 1998  1998-02-25 5 Aug 1999  1999-08-05 Unreviewed No
Saudi Arabia DTC  26 Apr 2011  2011-04-26 1 Jul 2012  2012-07-01 No No
Croatia DTC  29 Apr 1986  1986-04-29 22 Dec 1987  1987-12-22 Yes No
Russian Federation DTC  27 Sep 1993  1993-09-27 1 Jan 1996  1996-01-01 No No
Ecuador DTC  24 Apr 1992  1992-04-24 22 Jan 1996  1996-01-22 Unreviewed No
Lebanon DTC  28 Jun 1995  1995-06-28 6 Apr 1997  1997-04-06 No No
Hungary DTC  16 Sep 1993  1993-09-16 1 Jan 1996  1996-01-01 Yes No
Lithuania DTC  26 Nov 2001  2001-11-26 15 Jul 2002  2002-07-15 Yes No
Qatar DTC  4 Oct 1999  1999-10-04 4 Sep 2003  2003-09-04 Yes No
Armenia DTC  25 Mar 1996  1996-03-25 25 Aug 1997  1997-08-25 Unreviewed No
Bosnia and Herzegovina DTC  29 Apr 1986  1986-04-29 22 Dec 1987  1987-12-22 Unreviewed No
Thailand DTC  26 Jun 1996  1996-06-26 3 Apr 1997  1997-04-03 Unreviewed No
Ukraine DTC  29 Mar 1996  1996-03-29 17 Nov 1997  1997-11-17 Yes No
Kazakhstan DTC  21 Sep 1998  1998-09-21 21 Apr 2000  2000-04-21 No No
United States DTC  4 Dec 1973  1973-12-04 26 Feb 1976  1976-02-26 Yes No
Finland DTC  27 Oct 1998  1998-10-27 4 Feb 2000  2000-02-04 Yes No