The Law 98/2017, of 24th August regulates a series of obligations related to the automatic changeover of mandatory information regarding prior tax rules applying to cross border transactions and advance pricing agreements in the taxation field. We emphasise the amendment of article 121-A CIRC, according to which the holding company of a group of companies, which total incomes are equal or superior to 750.000,00EUR, must provide tax declarations relating to the group entities. The law is in force since 01st January 2017.
