Home / People / Andrei Tercu
Andrei Tercu

Andrei Tercu

Senior Tax Manager

CMS Cameron McKenna Nabarro Olswang LLP S.C.P.
11-15, Tipografilor Street
B3-B4, 4th Floor
District 1
013714 Bucharest
Languages English, Romanian

Andrei is a Senior Tax Manager within our Bucharest office Tax department. He has over 10 years’ of professional experience, being specialised on international and direct taxation matters. Before joining CMS Romania’s Tax team he has worked within the local office of a Big 4 company.

more less


  • 2017 - Chartered Institute of Taxation (ADIT)
  • 2010 - Master, Financial Analysis and Valuation, Academia de Studii Economice din Bucuresti
  • 2008 - Bachelor, International Business and Economics, Universitatea Româno-Americana din Bucuresti
  • 2007 - Bachelor, Finance and Banks, Universitatea din Craiova
more less


  • 2016 - ACCA, Member
  • 2013 - Romanian Chamber of Certified Tax Consultants, Member
more less


Over­view of Tax Re­forms in CEE 2015 - 2017


Show only
Over­view of Tax Re­forms in CEE 2015 - 2017
Ro­mania im­ple­ments tax debt re­struc­tur­ing and can­cels tax li­ab­il­it­ies
Less than four years after the last fisc­al am­nesty, on 5 Au­gust, the Ro­mani­an gov­ern­ment pub­lished a fisc­al am­nesty or­din­ance (No. 6/2019) that sets the frame­work for re­struc­tur­ing the debt of tax­pay­ers with out­stand­ing tax ob­lig­a­tions and for the can­cel­la­tion.
Trans­fer pri­cing: pro­ced­ures for the elim­in­a­tion of...
Na­tion­al Of­fice for Gambling cla­ri­fies re­cent two per­cent on­line gambling...
Ro­mania: Na­tion­al Of­fice for Gambling cla­ri­fies re­cent 2% on­line gambling tax; in­tro­duces new re­port­ing ob­lig­a­tions   The Ro­mani­an Na­tion­al Of­fice for Gambling (the “NOG”) has now cla­ri­fied the com­pu­ta­tion basis for the re­cent 2% tax ap­plic­able to on­line gambling.
Ro­mania en­acts ma­jor tax amend­ments
Ro­mani­a's par­lia­ment and Gov­ern­ment re­cently ap­proved sig­ni­fic­ant amend­ments of the do­mest­ic tax law re­gime. The fol­low­ing art­icle iden­ti­fies the changes they have brought to the Tax Code.   Law no. 285/2018   Law no.
Ro­mania: New taxes for gambling op­er­at­ors from 1 Janu­ary 2019
On 29 Decem­ber 2018, the Gov­ern­ment Emer­gency Or­din­ance 114/2018 ("GEO 114/2018”) ad­opt­ing sev­er­al tax meas­ures for vari­ous in­dus­tries was pub­lished in the Of­fi­cial Gaz­ette. The GEO 114/2018 in­tro­duces a new tax on on­line gambling op­er­at­ors, start­ing on 1 Janu­ary.