Ratification of the OECD Multilateral Instrument by Romania

Following the signing of the Multilateral Instrument (MLI) at the initial signing ceremony on 7 June 2017 in Paris, Romania deposited its instrument of ratification with the OECD on 28 February 2022, thus completing its MLI ratification process. This article provides an overview of the options and reservations included by Romania and, accordingly, the areas that require further analysis once the MLI enters into effect.