Title page
Contents
Reader's guide 5
Abbreviations and acronyms 8
Executive summary 11
Summary of determinations, ratings and recommendations 15
Overview of Romania 22
Part A: Availability of information 27
A.1. Legal and beneficial ownership and identity information 27
A.2. Accounting records 73
A.3. Banking information 80
Part B: Access to information 88
B.1. Competent authority's ability to obtain and provide information 88
B.2. Notification requirements, rights and safeguards 94
Part C: Exchange of information 96
C.1. Exchange of information mechanisms 96
C.2. Exchange of information mechanisms with all relevant partners 103
C.3. Confidentiality 104
C.4. Rights and safeguards of taxpayers and third parties 110
C.5. Requesting and providing information in an effective manner 111
Annex 1. List of in-text recommendations 119
Annex 2. List of Romania's EOI mechanisms 121
Annex 3. Methodology for the review 127
Annex 4. Romania's response to the review report 131