References
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- 15. *** Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions.
- 16. *** Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions, including its Implementing Rules.
- 17. *** Law no. 241/2005 for preventing and combating tax evasion, with subsequent amendments and completions.
- 18. *** Law no. 571/2003 on the Fiscal Code, with subsequent amendments and completions, including its Implementing Rules.
- 19. *** O.G. no. 92/2003 on the Fiscal Procedure Code, republished, with subsequent amendments and completions, including its Implementing Rules.
- 20. *** Order no. 222/2008 of February 8, 2008, regarding the content of the transfer prices file.
- 21. *** Order no. 2309/2017 of 1 August 2017 amending the Order of the President of the National Agency for Fiscal Administration no. 3.626 / 2016 establishing the list of reporting jurisdictions with which Romania will cooperate based on the Multilateral Agreement of Competent Authorities for Automatic Exchange of Information on Financial Accounts, the List of Non-Ferrous Financial Institutions, and the Excluded Accounts List, provided in the legal instruments of international law to which Romania has engaged in the automatic exchange of financial information, published in Official Gazette no. 635 of 3 August 2017.