稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(羅馬尼亞)令 (b)

(b)

the term “Romania” means the state territory of Romania, including its territorial sea and air space above them, over which Romania exercises sovereignty, as well as the contiguous zone, the continental shelf and the exclusive economic zone over which Romania exercises sovereign rights and jurisdiction, in accordance with its legislation and with the rules and principles of international law;