> A company is considered tax resident in Romania if it has its ‘place of effective management’ (POEM) in Romania.
All EU countries have the same laws in this regard, as it is a precondition for joining the EU.
I'd argue because I'm not a resident of those 2 EU countries out of 27. Hence my previous comment.
You can't take only place of effective management in account because double taxation treaties also kick in.
> A company is considered tax resident in Romania if it has its ‘place of effective management’ (POEM) in Romania.
All EU countries have the same laws in this regard, as it is a precondition for joining the EU.