UHY Doing Business in Romania 2012

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    Doing Businessin Romania

    2012

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    C 2009 H I L 1

    Contents

    1. I ......................................................................................... 2

    2.

    B ........................................................................ 4

    3.

    F ............................................................................. 6

    4.

    B .......................................................................... 7

    5.

    L .................................................................................................. 9

    6. .............................................................................................. 12

    7. A & ................................................................... 14

    8. H ..................................................................... 20

    9. H ................................................................... 20

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    C 2009 H I L 2

    1. Introduction

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    C 2009 H I L 3

    H A CD H,

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    H I L, K . E H . H

    A CD H I L

    H. H I L

    H .

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    C 2009 H I L 4

    2. Business environment

    A C 21 1991, .

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    C D, .

    2008.

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    C 2009 H I L 5

    :

    E 2 ,

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    . 15 A

    D 1 D

    C 25 26 D

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    C 2009 H I L 6

    3. Foreign investment

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    C 2009 H I L 7

    4. Setting up a Business

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    C 2009 H I L 8

    L 200 ( 50 E)

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    C 2009 H I L 9

    5. Labour

    L C L . 53/2003 2011

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    C 2009 H I L 10

    E :

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    5.5%

    E :

    : 20.8%, 25.8% 30.8%,

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    C 2009 H I L 11

    : E, , C, J, L,

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    C 2009 H I L 12

    6. Taxation

    L . 82/1991

    F . 3055/2009

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    F 3055/2009

    :

    E 3,650,000

    A E 7,300,000

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    E 35,040,000

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    2007, IF

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    C 2009 H I L 13

    F . 3055/2009

    G . 75/1999 .

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    C 2009 H I L 14

    7. Accounting & reporting

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    C 2009 H I L 15

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    C 2009 H I L 16

    , 1,000

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    C 2009 H I L 17

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    C 2009 H I L 18

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    C 2009 H I L 19

    30% 40%

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    C 2009 H I L 20

    8. UHY firms in Romania

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    9. UHY offices worldwide

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