Events
The interaction with non-resident taxpayers – from A to…WHT
The transactions carried out with non-residents may raise questions on the type of income obtained from Romania and the procedural steps that should be fulfilled. The aim of the seminar is to analyze together the treatment of the payments performed towards non – residents, focusing on determining the taxes due, the compliance obligations required and finding the answers for the issues arising in practice.
The topics of our seminar will address three main areas of interest:
- Analyze of the payments and the main issues that may arise in practice;
- Procedural aspects – registration and compliance obligations;
- International context – the position of Romania regarding the amendment of the Double Tax Treaties
Topics addressed:
Aspects of interest in relation to non-resident taxpayers
- The type of income obtained by non-resident taxpayers – what should we analyze?
- Decrease of tax rates/ tax exemption under the applicable international provisions
- Capital gains
- The income beneficiary vs. the income payer – procedural aspects
- Registration and compliance obligations – issues that may arise in practice
- Withholding tax refund – what should we know?
International aspects
- Legislative amendments as a result of the Multilateral Convention – the position of Romania
- Recent ECJ’s cases – application in practice
Agenda
9:00 – 9:30 Participants’ registration
9.30 – 11.00
General aspects:
- Applicable legislation
- The income beneficiary vs. the income payer
- Applicability – type of payments subject to withholding tax
Payments flow – applicable tax rates, withholding tax exemption, documentation required, practical cases
- Dividends
11:00 – 11:15 Coffee break
11.15 – 13:00
Payments flow – applicable tax rates, withholding tax exemption, documentation required, practical cases
- Interest and royalties
- Services
- Commissions
13:00 – 14:00 Lunch break
14:00 – 15:45
- Taxation of capital gains
- Registration and compliance obligations – income beneficiary vs. income payer
- Withholding tax refund
15:45 – 16:00 Coffee break
16:00 – 17:00
International aspects: Multilateral Convention – the position of Romania
- Recent ECJ’s cases
*The official language of the event is Romanian.
Payment details
120 € – for the first participant
90 € – for the second participant within the same company / group
Snacks and lunch are included during the event. The participation fee does not include VAT.
The invoice for the participation fee will be issued and provided after the event.
In order to preserve the interactive nature, the seminar will have a limited number of participants. Please confirm your participation by registering here.
Speakers
Camelia Malahov – Director, Corporate & International Tax Department, Deloitte Romania
Camelia is a Director within the Corporate Tax department of Deloitte Romania with more than 11 years of experience in providing tax assistance to clients in several industries. She is specialized in tax due diligence, tax reviews (as part of the audit assignments or as separate engagements), tax restructurings and day to day tax consultancy.
She has assisted companies from various industries such as: retail and consumer products, manufacturing, agri-business, advertising, telecommunication, electricity, tobacco and real estate. Also, she has assisted Romanian and foreign multinationals in tax structuring exercises involving multiple jurisdictions, reorganizations, analysis of tax implications of business operations in Romania.
Camelia graduated the Bucharest University of Economic Studies in 2005 with a major in Accounting. She is a chartered certified tax advisor, member of the Fiscal Consultants Chamber.
Andreea Vlad – Senior Consultant Corporate & International Tax Department, Deloitte Romania
Andreea is a Senior Consultant in the Corporate Tax Department of Deloitte specialized in corporate and international tax matters.
Andreea has over 5 years experience in tax advisory. She has assisted clients in complex projects, such as due diligence, mergers and acquisitions, restructuring and tax reviews.Her areas of focus are retail, real estate and the financial services industry.
Andreea holds a Bachelor’s and Master’s Degree in Accounting and Management Information from the Academy of Economic Studies, Bucharest. She is also a member of the Fiscal Consulants Chamber and a candidate for the Advanced Diploma in International Taxation (UK).
Ioana Marcu – Senior Consultant Corporate & International Tax Department, Deloitte Romania
Ioana is a Senior Consultant in the Corporate Tax Department of Deloitte specialized in corporate and international tax matters.
Ioana has over 4 years experience in tax advisory. She has assisted clients in complex projects, such as due diligence, restructuring and tax reviews, as well as provided tax advisory for various transactions, including during tax audits. Her areas of focus are retail, manufacturing and real estate.
Ioana holds a Bachelor’s and Master’s Degree in Finance and Banking from the Academy of Economic Studies, Bucharest.
Other information
The event will be held on February 13, 2018, la Hotel Hilton, (1-3 Episcopiei Street), Bucharest. For registration, please access this link.
Contact person:
Alexandra Dinu
Email: adinu@deloittece.com
Mobil: +40 747 189 551
You can cancel your registration for this event, by sending an email to events_romania@deloittece.com not later than 5 days before the date of the event. We reserve the right to cancel the event if the minimum number of confirmations is not met. In this case you will be informed in due time.