Articles

Article by Dan Dascălu, Partner D&B David și Baias, and Alexandra Iacob, Managing Associate D&B David și Baias: When the bargain becomes taxable: what implications and complications could arise from the “Temu tax” and what the legislator should consider to resolve them

Article by Dan Dascălu, Partner D&B David și Baias, and Alexandra Iacob, Managing Associate D&B David și Baias: When the bargain becomes taxable: what implications and complications could arise from the “Temu tax” and what the legislator should consider to resolve them Read More »

Article by Dan Dascălu, Partner D&B David și Baias, Ionuț Simion, Partner PwC România, and Mihail Boian, Partner D&B David și Baias: The reactivation of the Mutual Agreement Procedure by the Competent Authority in Romania offers a new perspective to taxpayers engaged in avoiding double taxation

Article by Dan Dascălu, Partner D&B David și Baias, Ionuț Simion, Partner PwC România, and Mihail Boian, Partner D&B David și Baias: The reactivation of the Mutual Agreement Procedure by the Competent Authority in Romania offers a new perspective to taxpayers engaged in avoiding double taxation Read More »

Article by Ana-Maria Iordache, Partner D&B David și Baias, Adriana Costea, Partner PwC Romania, Camelia Manuela Niță, Senior Associate D&B David și Baias: Landmark decision: Courts annul ex officio tax registration decision of a fixed establishment and thus end a common practice in tax inspections

Article by Ana-Maria Iordache, Partner D&B David și Baias, Adriana Costea, Partner PwC Romania, Camelia Manuela Niță, Senior Associate D&B David și Baias: Landmark decision: Courts annul ex officio tax registration decision of a fixed establishment and thus end a common practice in tax inspections Read More »

Article by Anda Rojanschi, Partner D&B David și Baias, Cristina Păduraru, Partner D&B David și Baias, and Corina Celmare, Senior Associate D&B David și Baias: Dividends under scrutiny: What Package II changes for companies and what you need to know

Article by Anda Rojanschi, Partner D&B David și Baias, Cristina Păduraru, Partner D&B David și Baias, and Corina Celmare, Senior Associate D&B David și Baias: Dividends under scrutiny: What Package II changes for companies and what you need to know Read More »

Article by Dan Dascălu, Partner D&B David și Baias, Mihail Boian, Partner D&B David și Baias, and Cătălina Nacev, Managing Associate D&B David și Baias: Journal of a controversial legislative package (II) – Changes to the scheduling of tax obligations: what is changing, who can still benefit, how and, above all, at what price?

Article by Dan Dascălu, Partner D&B David și Baias, Mihail Boian, Partner D&B David și Baias, and Cătălina Nacev, Managing Associate D&B David și Baias: Journal of a controversial legislative package (II) – Changes to the scheduling of tax obligations: what is changing, who can still benefit, how and, above all, at what price? Read More »

Article by Diana Coroabă, Partner, Ana-Maria Iordache, Partner – D&B David și Baias, and Anca Lungeanu, Senior Manager: Important changes to taxes on buildings, land, and means of transport – significant increases and eliminated benefits.

Article by Diana Coroabă, Partner, Ana-Maria Iordache, Partner – D&B David și Baias, and Anca Lungeanu, Senior Manager: Important changes to taxes on buildings, land, and means of transport – significant increases and eliminated benefits. Read More »

Article by Ruxandra Târlescu, Partner and TLP Leader PwC Romania, and Ana-Maria Iordache, Partner D&B David și Baias: How did food retailers, DIY retailers, and car dealers end up paying the additional tax in the oil and gas sector, and why should they be exempt?

Article by Ruxandra Târlescu, Partner and TLP Leader PwC Romania, and Ana-Maria Iordache, Partner D&B David și Baias: How did food retailers, DIY retailers, and car dealers end up paying the additional tax in the oil and gas sector, and why should they be exempt? Read More »

Article by Dan Dascălu, Partner D&B David și Baias, Sonia Bălănescu, Managing Associate D&B David și Baias, and Cosmina Mieilă, Associate D&B David și Baias: When can a simple transfer of personnel between companies actually be considered a transfer of enterprise? Implications and sanctions.

Article by Dan Dascălu, Partner D&B David și Baias, Sonia Bălănescu, Managing Associate D&B David și Baias, and Cosmina Mieilă, Associate D&B David și Baias: When can a simple transfer of personnel between companies actually be considered a transfer of enterprise? Implications and sanctions. Read More »

Article with the main statements made at the PwC Romania Annual M&A Conference by Anda Rojanschi, Partner D&B David și Baias, Andreea Mitiriță, Partner PwC România, Cristina Păduraru, Partener D&B David și Baias, and Andreea Bistriceanu, Director PwC România: 2025 is expected to be as dinamic as 2024, transactions continue in active markets, and new regulations in IT create opportunities.

Article with the main statements made at the PwC Romania Annual M&A Conference by Anda Rojanschi, Partner D&B David și Baias, Andreea Mitiriță, Partner PwC România, Cristina Păduraru, Partener D&B David și Baias, and Andreea Bistriceanu, Director PwC România: 2025 is expected to be as dinamic as 2024, transactions continue in active markets, and new regulations in IT create opportunities. Read More »

Article by Dan Dascălu, Partner D&B David și Baias, Sonia Bălănescu, Managing Associate D&B David și Baias, and Marius Barbu, Senior Associate D&B David și Baias: Selling the business to multiple buyers: How can companies effectively manage employee transfer and avoid litigation?

Article by Dan Dascălu, Partner D&B David și Baias, Sonia Bălănescu, Managing Associate D&B David și Baias, and Marius Barbu, Senior Associate D&B David și Baias: Selling the business to multiple buyers: How can companies effectively manage employee transfer and avoid litigation? Read More »

Article by Mihai Boian, Partner, D&B David și Baias, and Inge Abdulcair, Director, PwC Romania: Say goodbye to tax receipts for card payments. However, more clarifications are needed regarding the mechanisms for implementing the electronic tax receipts.

Article by Mihai Boian, Partner, D&B David și Baias, and Inge Abdulcair, Director, PwC Romania: Say goodbye to tax receipts for card payments. However, more clarifications are needed regarding the mechanisms for implementing the electronic tax receipts. Read More »

The article wrote by Anda Rojanschi, Partner D&B David și Baias, and Mircea Bozga, Partner PwC Romania “The use of AI will be closely monitored in the European Union under the EU AI Act, with the impact on organizations being similar to that of GDPR” was quoted in the news.

The article wrote by Anda Rojanschi, Partner D&B David și Baias, and Mircea Bozga, Partner PwC Romania “The use of AI will be closely monitored in the European Union under the EU AI Act, with the impact on organizations being similar to that of GDPR” was quoted in the news. Read More »