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Andrei Tercu

Andrei Tercu

Consultant
Senior Tax Manager

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

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03 Jul 17
Over­view of Tax Re­forms in CEE 2015 - 2017
23 Mar 20
Ro­mani­an gov­ern­ment passes spe­cial tax meas­ures in re­sponse to pan­dem­ic
On March 21, Ro­mani­a's gov­ern­ment put in place spe­cial meas­ures to sup­port busi­ness dur­ing the coronavir­us crisis, which in­clude Gov­ern­ment Emer­gency Or­din­ance no.29/2020 re­gard­ing eco­nom­ic and fisc­al...
17 Mar 20
Ro­mani­a's tax au­thor­ity an­nounces sup­port meas­ures for busi­ness dur­ing...
On March 16, the Na­tion­al Agency for Tax Ad­min­is­tra­tion an­nounced a set of meas­ures for sup­port­ing the busi­ness en­vir­on­ment in­clud­ing: The sus­pen­sion or the non-com­mence­ment of en­force­ment...
14 Feb 20
Ro­mania trans­poses reg­u­la­tions for EU VAT "quick fixes" and hy­brid...
Through the pas­sage of Or­din­ance 6/2020 that entered in­to force on 3 Feb­ru­ary 2020, Ro­mania im­ple­men­ted two im­port­ant EU laws in field of VAT and dir­ect tax­a­tion. The Or­din­ance was pub­lished in Ro­mani­a's...
12 Feb 20
EU DAC6 Dir­ect­ive im­ple­men­ted in­to Ro­mani­an law
Ro­mania im­ple­men­ted the EU DAC6 Dir­ect­ive through the pas­sage of Gov­ern­ment Or­din­ance no. 5/2020, which amended Law no. 205/2015 on the Fisc­al Pro­ced­ure Code. Pub­lished in the Of­fi­cial Gaz­ette on 31 Janu­ary...
03 Feb 20
Ro­mani­an re­forms im­pact so­cial con­tri­bu­tions and in­come tax
(I) On 1 Janu­ary 2020, Ro­mania im­ple­men­ted changes that im­pact so­cial con­tri­bu­tion charges from cer­tain cat­egor­ies of em­ploy­ees and in­di­vidu­als with non-salary in­come. Part-time em­ploy­ment agree­ments...
03 Feb 20
Ro­mania re­peals con­tro­ver­sial VAT split pay­ment mech­an­ism
On 1 Feb­ru­ary 2020, Ro­mani­a's VAT split pay­ment was can­celled ac­cord­ing to a re­peal or­der con­tained in Gov­ern­ment Emer­gency Or­din­ance no. 78/2019 that was pub­lished in the Of­fi­cial Gaz­ette on 23 Decem­ber...
09 Aug 19
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...
09 Aug 19
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...
22 Feb 19
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...
22 Jan 19
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....
03 Jan 19
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...