In the context of research activities carried out in Romania, establishing tax residency is essential for tax compliance and avoiding double taxation. The guideline is designed for foreign researchers who intend to carry out scientific activities in Romania.
The guideline provides information on:
- the criteria for determining tax residency according to international conventions;
- the administrative procedures required depending on the residency status (EU or non-EU);
- the steps to obtain a Tax Identification Number (TIN);
- trelevant legislative aspects; • official sources of information.