Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Double Taxation Relief Manual

Romania: Dividends

The agreement is unusual in that it does not provide for relief for underlying tax (see INTM164010(d)).

Any claims for credit in respect of underlying tax must therefore be dealt with under the unilateral relief provisions at Section 790, ICTA 1988 (see INTM164360).