economedia.ro/comisia-europeana-propune-noi-reguli

The European Commission proposes tax exemptions for intra-EU payments of interest, royalties, and dividends, regardless of ownership levels. Current Romanian regulations require minimum participation and holding periods. The aim is to simplify tax legislation and enhance competitiveness. Proposed changes also include immediate deductions for eligible R&D expenses and a fixed deductible limit of €3 million for excess borrowing costs. These directives will need to be published in the EU Official Journal and transposed into national law. The final form will depend on member states' budget constraints and tax avoidance concerns.