(a) Is taxation triggered, whether or not the member of the Board of Directors is physically present at meetings of the Board of Directors in Romania? If you are a foreign entrepreneur who runs a business in Romania, you should be aware of the double taxation agreement that Romania has signed with other countries in order to avoid taxes in both countries. To do this, you need the advice of a Romanian accountant who can guide you through the procedure. To achieve the best results in an optimal time frame, you can work with our team of consultants to request the benefits of double taxation treaties and skip all bureaucratic and legal and accounting measures. Double taxation treaties have a long history since the eighteenth century, when France and Italy signed the first regulation in this area, which reviews the royalties collected in these two countries. The first attempts at a budgetary solution did not take place until the nineteenth century, when the first staging began in the treatment of double taxation. The first concrete attempt to eliminate double taxation manifested itself in the relations between the federal states of the same Union (Federal Law of 1870 and Constitution of 1874). Then, the semi-independents concluded agreements within the British Empire or bilateral agreements to avoid double taxation. This was followed by the elimination of double taxation between independent sovereign states and the first double taxation convention signed in 1899 between Prussia and the Austro-Hungarian monarchy. In 1932, the League of Nations, the forerunner of today`s United Nations, published an official report proposing concrete solutions for the avoidance of double taxation: Bulgarian tax treaties and international conventions Do romanian immigration authorities provide information to local tax authorities on the date on which a person enters romania or leaves Romania? When applying the territoriality criteria, taxes are levied on all income received in a State (country of origin), regardless of the nationality of the beneficiary or the income or purchaser of the property, with the main condition of reciprocity. In principle, international treaties use two basic methods of double taxation: the exemption method (excluding certain categories of income from the calculation of taxable income) and the imputation method (using foreign tax paid in the country of origin as a tax deduction). . .