However, legal entities established in another EU/EEA State and without a permanent establishment in Romania cannot benefit from such a deduction, and are taxed more heavily on their gross interest income obtained directly from Romania.
Muus ELi/EMP riigis asutatud juriidilised isikud, mille püsiv tegevuskoht ei ole Rumeenias, ei saa sellist mahaarvamist kohaldada ja nende otse Rumeenias teenitud brutointressitulu maksustatakse ulatuslikumalt.