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 第3條

第3條

In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the Party in which the permanent establishment is situated or elsewhere.