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Contents

Official guidance
Double Taxation Relief Manual

DT16050PP · Double Taxation Relief Manual: Romania

  • DT16050 · Agreements in force
  • DT16051 · Admissible taxes
  • DT16052 · Treaty summary
  • DT16058 · Romania: Underlying Tax
  • DT16100 · DT: Romania: double taxation agreement, Article 1: Personal scope
  • DT16101 · DT: Romania: double taxation agreement, Article 2: Taxes covered
  • DT16102 · DT: Romania: double taxation agreement, Article 3: General definitions
  • DT16103 · DT: Romania: double taxation agreement, Article 4: Fiscal domicile
  • DT16104 · DT: Romania: double taxation agreement, Article 5: Permanent Establishment
  • DT16105 · DT: Romania: double taxation agreement, Article 6: Income from immovable property
  • DT16106 · DT: Romania: double taxation agreement, Article 7: Business profits
  • DT16107 · DT: Romania: double taxation agreement, Article 8: International transport
  • DT16108 · DT: Romania: double taxation agreement, Article 9: Associated enterprises
  • DT16109 · DT: Romania: double taxation agreement, Article 10: Dividends
  • DT16110 · DT: Romania: double taxation agreement, Article 11: Interest
  • DT16111 · DT: Romania: double taxation agreement, Article 12: Royalties
  • DT16112 · DT: Romania: double taxation agreement, Article 13: Commission
  • DT16113 · DT: Romania: double taxation agreement, Article 14: Capital gains
  • DT16114 · DT: Romania: double taxation agreement, Article 15 Independent personal services
  • DT16115 · DT: Romania: double taxation agreement, Article 16 Dependent personal services
  • DT16116 · DT: Romania: double taxation agreement, Article 17: Directors' fees
  • DT16117 · DT: Romania: double taxation agreement, Article 18 Artistes and Athletes
  • DT16118 · DT: Romania: double taxation agreement, Article 19: Pensions
  • DT16119 · DT: Romania: double taxation agreement, Article 20: Government functions
  • DT16120 · DT: Romania: double taxation agreement, Article 21: Students and trainees
  • DT16121 · DT: Romania: double taxation agreement, Article 22: Professors, teachers and research workers
  • DT16122 · DT: Romania: double taxation agreement, Article 23: Income not expressly mentioned
  • DT16123 · DT: Romania: double taxation agreement, Article 24: Elimination of double taxation
  • DT16124 · DT: Romania: double taxation agreement, Article 25: Non-discrimination
  • DT16125 · DT: Romania: double taxation agreement, Article 26: Mutual agreement procedure
  • DT16126 · DT: Romania: double taxation agreement, Article 27: Exchange of information
  • DT16127 · DT: Romania: double taxation agreement, Article 28: Diplomatic and consular officials
  • DT16128 · DT: Romania: double taxation agreement, Article 29: Entry into force
  • DT16129 · DT: Romania: double taxation agreement, Article 30: Termination
  1. Double Taxation Relief Manual: Romania: contents
  2. DT: Romania: double taxation agreement, Article 5: Permanent Establishment

DT16104 | DT: Romania: double taxation agreement, Article 5: Permanent Establishment

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. The text is available on the HMRC Tax Treaty pages.

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