Picture of Roxana Popel

Roxana Popel

Head of Tax, Romania

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

Roxana Popel is a senior tax specialist and Head of Tax in CMS Romania. Roxana has 15 years’ broad experience in both Romanian and international corporate taxation, and provides tax planning and advisory services to both multinational and domestic clients in Romania and beyond.

Roxana’s expertise covers a wide range of services, from advising on bespoke cross-border structuring to drafting and negotiating tax indemnities, as well as assessing the level of tax compliance with applicable legislation, identifying tax optimisation solutions, assisting with tax audits or reviews, and the tax aspects of due diligence. She works with a large portfolio of clients across numerous industry sectors, with a particular focus on the Consumer Products and Retail, Agriculture, Manufacturing and Utilities sectors.

Prior to joining CMS, Roxana was a Tax Director at PwC in Romania. During a nine-month secondment in the PwC Sydney office in Australia she further bolstered her international tax experience. Throughout her career Roxana has been actively involved in working groups in discussions with the Romanian Ministry of Finance and recommending updates to the tax legislation in Romania. Roxana is a licensed tax advisor and member of the Romanian Chamber of Certified Tax Consultants.

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  • 2010 – ACCA Qualification, Association of Chartered Certified Accountants
  • 1999 - Masters in Financial and Monetary Strategies and Policies, Academy of Economic Studies, Bucharest, Romania
  • 1998 - Bachelor Degree in Finance, Academy of Economic Studies, Bucharest, Romania
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  • Member, Romanian Chamber of Certified Tax Consultants
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Over­view of Tax Re­forms in CEE 2015 - 2017
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.
VAT re­fund
Who is en­titled for a VAT re­fund?
Ro­mania – Tax Code amend­ments ap­proved
Des­pite con­cerns raised through­out the busi­ness com­munity re­gard­ing the im­pact of the re­cently an­nounced fisc­al policy plan and draft Gov­ern­ment Emer­gency Or­din­ance, which in­tro­duced sev­er­al sig­ni­fic­ant changes to the Tax Code (the “Or­din­ance”), the Or­din­ance.
Trans­fer pri­cing: pro­ced­ures for the elim­in­a­tion of...
Ro­mania: Two new tax laws in­tro­duce VAT split pay­ment mech­an­ism and...
On 31 Au­gust 2017, Or­din­ance no. 23/2017 – which in­tro­duces a new split pay­ment mech­an­ism for VAT – was pub­lished in the Of­fi­cial Gaz­ette. The VAT split pay­ment mech­an­ism will be­come man­dat­ory on 1 Janu­ary 2018, but tax­pay­ers may elect to par­ti­cip­ate on 1 Oc­to­ber.
Ro­mania: Changes to the tax code im­ple­ment­a­tion norms
On 4 May 2017, im­port­ant changes to the im­ple­ment­a­tion norms of the Ro­mani­an Tax Code entered in­to force. The changes were im­ple­men­ted as a res­ult of Gov­ern­ment De­cision no. 284/2017, which was pub­lished in the Of­fi­cial Gaz­ette on 4 May.
Ro­mania – Changes to the Fisc­al Code and Fisc­al Pro­ced­ur­al Code
Gov­ern­ment Emer­gency Or­din­ance no. 84, pub­lished on 6 Decem­ber 2016 in the Ro­mani­an Of­fi­cial Gaz­ette, im­ple­ments the fol­low­ing new fisc­al law pro­vi­sions which entered in­to force on 1 Janu­ary 2017: 1. Cor­por­ate in­come tax Spe­cif­ic pro­vi­sions for com­pan­ies.
Ro­mania: New or­der on com­mon re­port­ing stand­ards and FATCA
Re­cently, the Ro­mani­an Min­is­ter of Pub­lic Fin­ance re­leased Or­der no. 1939/2016 reg­u­lat­ing the main re­port­ing re­quire­ments of fin­an­cial in­sti­tu­tions (“Or­der 1939”). Or­der 1939 en­sures the joint ap­plic­a­tion of three re­lated pieces of reg­u­la­tion - the Mul­ti­lat­er­al.