Liviu Gheorghiu

Partner, Tax at FORVIS MAZARS

Liviu Gheorghiu is a Tax Partner with Forvis Mazars in Romania, where he leads the local Transfer Pricing practice.

He holds a degree in Economics from the Bucharest University of Economic Studies and an Advanced LL.M. in International Taxation from King’s College London (2022). Liviu is a certified tax consultant and a member of the Romanian Chamber of Fiscal Consultants (CCF) and the International Fiscal Association (IFA).

With over 18 years of professional experience, Liviu advises multinational clients on transfer pricing documentation, structuring, value chain and risk analyses, and represents them in tax audits and complex litigation. He has been closely involved in several Advance Pricing Agreement (APA) processes in Romania, including some of the first bilateral APAs concluded between Romania and other EU jurisdictions.

Beyond transfer pricing and international taxation, Liviu is actively involved in assisting clients with the implementation and compliance aspects of the OECD Pillar Two (Global Minimum Tax) rules in Romania.

He regularly participates in Chambers of Commerce, professional forums, and technical working groups, contributing to discussions on upcoming changes in Romanian tax legislation. Liviu is also a frequent speaker at national and international business and tax conferences.