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Andrei Tercu

Andrei Tercu

Consultant
Senior Tax Manager

Contact
T +40 21 407 3854
CMS Cameron McKenna Nabarro Olswang LLP S.C.P.
S-Park
11-15, Tipografilor Street
B3-B4, 4th Floor
District 1
013714 Bucharest
Romania
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.

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Education

  • 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
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Memberships

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

Over­view of Tax Re­forms in CEE 2015 - 2017
Tax sys­tems across the world could be simple if they were com­posed to raise rev­en­ue only. Tax­pay­ers ex­pect their tax sys­tems to be fair, ef­fi­cient, and en­force­able. Taxes are also ex­pec­ted to pro­mote prosper­ity, en­tre­pren­eur­ship, so­cial justice, and

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03 July 2017
Over­view of Tax Re­forms in CEE 2015 - 2017
10 April 2017
CMS Ex­pert Guide to trans­fer pri­cing rules and TP law
Are you look­ing for in­form­a­tion on trans­fer pri­cing rules and TP law? This CMS Ex­pert Guide provides you with everything you need to know.
10 September 2020
Ro­mania passes new tax in­cent­ives to bol­ster busi­ness
On 4 Septem­ber 2020, Ro­mania en­acted Gov­ern­ment Emer­gency Or­din­ance no. 153/2020 (GEO 153/2020), which in­tro­duces pro­gress­ive bon­ific­a­tions for com­pan­ies im­prov­ing their equity po­s­i­tion. GEO 153/2020...
05 August 2020
Ro­mani­an Tax Au­thor­ity takes a fur­ther step to­wards di­git­al­isa­tion
The on­line visu­al iden­ti­fic­a­tion pro­ced­ure, an es­sen­tial part of Min­istry of Fin­ance Or­der no. 2012/2020 (of­fi­cially passed on 11 June) that al­lows for tax au­thor­it­ies and tax­pay­ers to com­mu­nic­ate by...
29 July 2020
Ro­mania in­tro­duces tax in­cent­ives for ac­quis­i­tion of elec­tron­ic cash re­gisters
On 24 Ju­ly 2020, Law no. 153/2020 was en­acted and pub­lished, which in­tro­duces tax in­cent­ives for the ac­quis­i­tion of elec­tron­ic cash re­gisters. The pas­sage of this law was promp­ted by the fact that eco­nom­ic...
16 July 2020
Ro­mania amends tax debt re­struc­tur­ing pro­gramme
On 8 Ju­ly 2020, the Ro­mani­an par­lia­ment is­sued Law no. 114/2020 (Law 114/2020) for the ap­prov­al of Gov­ern­ment Emer­gency Or­din­ance no. 90/2020 (GEO 90/2020), re­gard­ing the tax debt-re­struc­tur­ing pro­gramme...
02 July 2020
Ro­mania opts for post­pone­ment of DAC 6 dead­lines
On 1 Ju­ly 2020, Gov­ern­ment Emer­gency Or­din­ance no. 107/2020 provid­ing for post­pone­ment of dead­lines in re­spect to DAC 6 entered in­to force in Ro­mania and was pub­lished in the Of­fi­cial Gaz­ette. The dead­line...
29 June 2020
Ro­mania con­tin­ues the im­ple­ment­a­tion of tax meas­ures to sup­port busi­nesses
On 25 June, Ro­mania put in­to place Gov­ern­ment Emer­gency Or­din­ance no. 99/2020 (GEO 99/2020) ap­prov­ing ad­di­tion­al tax meas­ures and dead­lines ex­ten­sions to sup­port the busi­ness en­vir­on­ment dur­ing the re­cov­ery...
27 May 2020
Ro­mania en­acts law for post­pone­ment of rent­al pay­ments and oth­er lease...
On 24 May, Ro­mania en­acted Law no. 62/2020 on the ap­plic­a­tion of in­cent­ives for rent pay­ment dur­ing the state-of-emer­gency peri­od. The de­tails of this law in­clude: In­cent­ives for less­ees Un­der the law,...
18 May 2020
Ro­mania in­tro­duces new tax meas­ures in re­sponse to COV­ID-19
On May 14, Ro­mania put in­to place Gov­ern­ment Emer­gency Or­din­ance no. 69/2020 (GEO 69/2020) and Gov­ern­ment Emer­gency Or­din­ance no. 70/2020 (GEO 70/2020) im­ple­ment­ing ad­di­tion­al fisc­al meas­ures and dead­line...
22 April 2020
Ro­mani­an gov­ern­ment ap­proves ad­di­tion­al tax meas­ures in re­sponse to COV­ID-19
On 9 April 2020, the Ro­mani­an gov­ern­ment ap­proved Gov­ern­ment Emer­gency Or­din­ance no. 48/2020 (GEO 48/2020), which im­ple­ments a series of tax meas­ures per­tain­ing to the cur­rent crisis. This or­din­ance entered...
01 April 2020
Ro­mania im­ple­ments ad­di­tion­al tax meas­ures in re­sponse to COV­ID-19
In a bid to sup­port Ro­mani­a's busi­ness en­vir­on­ment and so­cial pro­tec­tion dur­ing coronavir­us crisis, on 31 March the Ro­mani­an gov­ern­ment is­sued two emer­gency de­crees that cre­ate new and fa­vour­able tax...