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S I T U A I A

conveniilor pentru evitarea dublei impuneri

i a protocoalelor de modifcare a acestora,

ncheiate de Romnia cu alte state, la septembrie !"#

$r%crt%

ara

$r% i data&ecretului'

(e)ii deratifcare a*onveniei

+uletinul'onitorul-fcial ncare estepublicat.*onveni

a

&ataintr.rii nvi)oare

&ata de lacare se aplic.

Africa de Sud 59/13.07.1994 199/1994 29.10.1995

1.01.1996

Albania 86/18.10.1994 302/1994 20.10.1995

1.01.1996

Algeria 25/12.04.1995 69/1995 11.07.1996

1.01.1997

Arabia Saudit 259/07.12.2011

917/2011 01.07.2012

1.01.2013

Armenia 121/09.07.199

7

156/1997 24.08.199

7

1.01.1998

Australia 85/20.03.2001 150/2001 11.04.2001

1.01.2002

Austria !ec"e# 254/10.07.1978

64/1978 10.01.1979

1.01.1978$31.12.2006

Austria n%u# 333/15.11.2005

1034/200501.02.2006

1.01.2007

Austria &r%t%c%l#245/17.07.2013

448/2013 01.11.2013

1.01.2014

A'erbaid(an 366/19.09.200

3

687/2003 29.01.200

4

1.01.2005

)anglades" 221/04.09.1987

37/1987 21.08.1988

1.01.1989

)elarus 102/26.05.1998

200/1998 15.07.1998

1.01.1999

)elgia !ec"e# 82/15.04.1977 34$35/1977

03.10.1978

1.01.1978 $31.12.1998

)elgia n%u# 126/16.10.1996

262/1996 17.10.1998

1.01.1999

)ulgaria 5/10.01.1995 7/1995 12.09.199

5

1.01.1996

*anada !ec"e# 418/05.12.197 97/1979 29.12.198 1.01.1978$

http://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Africa%20de%20Sud.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Albania.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Algeria.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/ArabiaSaudita.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Armenia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Australia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Austria_veche.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Austria2.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Austria_protocol.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Azerbaidjan.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Bangladesh.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Belarus.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Belgia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Belgia2.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Bulgaria.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Canada.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Albania.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Algeria.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/ArabiaSaudita.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Armenia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Australia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Austria_veche.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Austria2.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Austria_protocol.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Azerbaidjan.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Bangladesh.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Belarus.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Belgia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Belgia2.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Bulgaria.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Canada.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Africa%20de%20Sud.htm

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9 0 31.12.2004*anada n%u# 450/01.11.200

41043/200431.12.200

41.01.2005

*e"ia 37/23.06.1994 157/1994 10.08.1994

1.01.1995

*"ina

nu se a+lic ,n -%ng%ng#

5/24.01.1992 10/1992 05.03.1992

1.01.1993

*i+ru 261/09.07.1982

66/1982 08.11.1982

1.01.1983

*%reea de Sud 18/08.04.1994 96/1994 06.10.1994

1.01.1995

*%reea de %rd 104/19.06.2000

301/2000 25.08.2000

1.01.2001

*r%aia 127/16.10.199

6

271/1996 28.11.199

6

1.01.1997

anemarca 389/27.10.1977

118/1977 28.12.1977

1.01.1974

cuad%r 111/09.11.1992

294/1992 22.01.1996

1.01.1997

gi+t 316/14.10.1980

84/1980 05.01.1981

1.01.1982

l!etia 60/13.07.1994 200/1994 27.12.1994

1.01.1994

l!eia &r%t%c%l#261/07.12.201

1

934/2011 06.07.201

2

1.01.2013

miratele Arabenite

74/03.11.1993 262/1993 23.01.1996

1.01.1997

st%nia 449/01.11.2004

1126/200429.11.2005

1.01.2006

ti%+ia 448/01.11.2004

1057/200409.05.2009

1.06.2009

ederaia us 38/16.06.1994 158/1994 11.08.1995

1.01.1996

ili+ine 23/04.04.1995 64/1995 27.11.199

7

1.01.1998

inlanda !ec"e# 61/02.03.1978 16/1978 27.12.1978

1.01.1979 $31.12.2000

inlanda n%u# 201/24.12.1999

642/1999 04.02.2000

1.01.2001

rana 240/23.12.1974

171/1974 27.09.1975

1.01.1975

e%rgia 45/26.03.1999 132/1999 15.05.1999

1.01.2000

recia 25/12.03.1992 46/1992 07.04.1995

1.01.1996

ndia 221/04.09.198 37/1987 14.11.198 1.01.1988

http://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Canada2.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Cehia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/China.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Cipru.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Coreea%20de%20Sud.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Coreea%20de%20Nord.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Croatia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Danemarca.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Ecuador.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Egipt.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Elvetia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Elvetia2.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Emiratele%20Arabe%20Unite.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Emiratele%20Arabe%20Unite.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Estonia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Etiopia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Rusia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Filipine.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Finlanda.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Finlanda2.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Franta.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Georgia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Grecia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/India.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Canada2.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Cehia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/China.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Cipru.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Coreea%20de%20Sud.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Coreea%20de%20Nord.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Croatia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Danemarca.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Ecuador.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Egipt.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Elvetia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Elvetia2.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Emiratele%20Arabe%20Unite.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Emiratele%20Arabe%20Unite.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Estonia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Etiopia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Rusia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Filipine.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Finlanda.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Finlanda2.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Franta.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Georgia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/Grecia.htmhttp://static.anaf.ro/static/10/Anaf/AsitentaContribuabili_r/Conventii/India.htm

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7 7nd%ne'ia 50/02.03.1998 104/1998 13.01.199

91.01.2000

ran 279/15.05.2002

401/2002 30.10.2007

1.01.2008

rlanda 208/28.11.2000

626/2000 29.12.2000

1.01.2001

slanda 139/04.07.2008

589/2008 21.09.2008

1.01.2009

srael 39/14.02.1998 86/1998 21.06.1998

1.01.1999

%rdania 215/26.06.1984

51/1984 02.08.1984

1.01.1985

talia 82/15.04.1977 34$35/1977

06.02.1979

1.01.1979

et%nia 606/06.11.2002

841/2002 28.11.2002

1.01.2003

iban 10/21.03.1996 62/1996 06.04.1997

1.01.1998

ituania 278/15.05.2002

393/2002 15.07.2002

1.01.2003

uemburg 85/18.10.1994 299/1994 08.12.1995

1.01.1996

uemburg&r%t%c%l#

181/18.10.2012

715/2012 11.07.2013

1.01.2014

:a+%nia 213/05.07.1976 69/1976 09.04.1978 1.01.1978

a'a"stan 11/06.03.2000 109/2000 21.04.2000

1.01.2001

u;ait 5/08.03.1993 57/1993 05.10.1994

1.01.1992

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9igeria 10/08.03.1993 58/1993 18.04.199

31.01.1994

%r!egia 67/25.03.1981 19/1981 27.09.1981

1.01.1982

>landa !ec"e# 316/14.10.1980

84/1980 05.12.1980

1.01.1980$31.12.1999

>landa n%u# 85/25.05.1999 251/1999 29.07.1999

1.01.2000

&a?istan !ec"e# 418/05.12.1979

97/1979 20.03.1980

1.01.1980$31.12.2001

&a?istan n%u# 212/28.11.2000

632/2000 13.01.2001

1.01.2002

&%l%nia 6/10.01.1995 7/1995 15.09.1995

1.01.1996

&%rtugalia 63/15.04.1999 194/1999 14.07.1999

1.01.2000

@atar 84/20.03.2001 150/2001 06.07.2003

1.01.2004

..ermania!ec"e#

625/21.11.1973

197/1973 01.11.1975

1.01.1972$31.12.2003

..ermanian%u#

29/16.01.2002 73/2002 17.12.2003

1.01.2004

..ug%sla!ia

se a+lic ,n Serbia i

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3S+ania 418/05.12.197

997/1979 26.06.198

01.01.1980

Sri an?a 149/22.05.1985

27/1985 28.02.1986

1.01.1986

Sudan 386/31.12.2007

13/2008 14.11.2009

1.01.2010

Suedia 432/31.10.1978

104/1978 08.12.1978

1.01.1978

Bad(i?istan 16/17.02.2009 110/2009 02.03.2009

1.01.2010

B"ailanda 3/03.02.1997 18/1997 03.04.1997

1.01.1998

Bunisia 326/23.12.1987

60/1987 19.01.1989

1.01.1990

Burcia 331/14.10.1986

61/1986 15.09.1988

1.01.1989

Bur?menistan 107/14.04.2009

321/2009 21.08.2009

1.01.2010

craina 128/16.10.1996

272/1996 17.11.1997

1.01.1998C15.01.1998

ngaria 91/26.10.1994 306/1994 14.12.1995

1.01.1996

'be?istan 26/12.03.1997 46/1997 17.10.1997

1.01.1998

Dietnam 6/13.03.1996 56/1996 24.04.1996 1.01.1997

Eambia 215/26.06.1984

51/1984 29.10.1992

1.01.1993

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