Romania - Anti-abuse provisions
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| Country | Romania |
| Treaty article | |
| Date signed | 05 March 1998 |
| Date entry into force | 29 July 1999 |
Romania
Anti-abuse provision: Main purpose test
Article 10-7:
The provisions of sub-paragraphs a) and b) of paragraph 2 shall not apply if the relation between the two companies has been arranged or is maintained for the main purpose or one of the main purposes to take advantage of these sub-paragraphs. In case a Contracting State intends to apply this paragraph, its competent authority shall in advance consult with the competent authority of the other Contracting State.
Disclaimer
The above is wording of the bilateral treaty between the Netherlands and corresponding country. Please note that the actual wording may deviate from the above wording, this may be due to for example recent amendmends or (pending) treaty negations that have not yet been included in the above wording. Before you use this information, we advise you to contact us to verify the treaty and the specifics of you case. You can reach us via email or office phone number 010-2010466.
Ton Smit
Director / Senior Consultant
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