Romania has ratified the Convention concluded with the Principality of Liechtenstein, for the elimination of double taxation with regard to taxes on income and capital, and for the prevention of fiscal evasion and avoidance of the payment of taxes (the Convention), and the Protocol thereto, signed in Berne on 10 November 2022. The ratification is the mutual notification, in writing, through diplomatic channels, between the two states, to fulfill the procedures for the entry into force of the Convention. The Convention enters into force on the last day of the month in which the last of the notifications is received and takes effect on or after the first day of January of the calendar year immediately following the year in which the Convention enters into force.
