This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Romania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

Romania’s education system is at a turning point. In 2023, the government passed a new law on school education that sets out significant changes to how schooling is provided, governed and resourced. These changes come at a critical time for the country’s development. While Romania is one of...