Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their applicati...

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Bibliographic Details
Main Authors: Dumiter Florin, Jimon Ștefania, Boiță Marius
Format: Article
Language:English
Published: Sciendo 2017-12-01
Series:Journal of Legal Studies
Subjects:
double taxation
tax treaty
fiscal space
double legal and economic taxation
income tax and capital
abuse
treaty shopping
capital import neutrality
Online Access:https://doi.org/10.1515/jles-2017-0013

Internet

https://doi.org/10.1515/jles-2017-0013

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