No, Romania is not considered an offshore. A tax haven is a jurisdiction with low or no taxes that offers a high level of secrecy and confidentiality for individuals and businesses. Offshores are typically used to reduce tax liability and to protect assets from public scrutiny. While Romania has a low and simple tax system that makes it an attractive location for international business, it is not considered a tax haven. The Romanian government has taken measures to ensure that its tax regime is transparent and compliant with international standards, and to prevent the abuse of its tax regime for illegal purposes. It is worth noting that Romania is a member of the European Union and complies with the EU's tax transparency and information exchange standards. The country is also making efforts to improve its business environment and attract foreign investment, but it is not typically seen as an offshore.