The Double Taxation Relief (Taxes on Income) (Romania) Order 1977
Under the Convention with Romania scheduled to this Order, certain trading profits not arising through a permanent establishment, pensions (other than Government pensions) and the earnings of temporary business visitors are (subject to certain conditions) to be taxed only in the country of the taxpayer's residence. International transport profits are to be taxed only in the country of effective management of the enterprise. Government salaries and pensions are normally to be taxed by the paying Government only. The remuneration of visiting teachers and professors and certain payments made to visiting students are (subject to certain conditions) to be exempt in the country visited.