| Are you familiar with all the aspects of, and the latest developments in, the taxation of income received by non-residents from Romania? Do you know the potential withholding tax (WHT) risks and opportunities for your company following EU accession? PwC can help you. |
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| Are you in this position? |
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Your non-resident business partner cannot provide their tax residence certificate. |
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The tax residence certificate is not available at the time of payment. |
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You do not have confirmation that the form and substance of the documentation |
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attesting to the tax
residency will be accepted by the Romanian Tax Authorities. |
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You need to protect your company against the double penalty triggered by the gross-up |
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procedure. |
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You want to initiate an action to obtain the residence documents retroactively and |
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assess your chances of receiving a WHT refund. |
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You need to analyse the nature of the services delivered and assess the difference in |
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WHT treatment compared with
payments with double components (i.e. supply of know-how / provision of services). |
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You need to analyse the nature of payments performed for transactions involving |
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computer software. |
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How can PwC assist you?
PwC can: |
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Help you identify potential exposures |
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Suggest courses of action to mitigate the identified WHT risks |
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Assist you to receive refunds |
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