General State Budget for 2019 (only the part referring to tax amendments)
For the purposes of enforcing the General State Budget for the 2020 Economic Year, the Special Contribution on Current Invisible Exchange Transactions is created, under the terms of the General Tax Code, approved by Law No. 21/14 of 22 October 2014, whose legal regime is set forth in the following paragraphs. The Special Contribution on Current Invisible Exchange Transactions shall be levied on transfers carried out under the scope of contracts for the provision of foreign technical assistance or management services, regulated by the provisions on the regulation of hiring for the provision of foreign technical assistance and management services, approved by Presidential Decree No. 273/11 of 27 October 2011.