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Commentary

4.1 Valuing benefits-in-kind

Romania

4.1ÌýÌýÌýÌý Valuing benefits-in-kind

The following benefits, granted to employees in cash or in kind, and received in connection with an activity referred to in Romanian Tax Code, Art 76, paras (1) and (2), are assimilated to salary incomes and a rate of 10%

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