Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov
International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a qualitative overview regarding the appearance...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2019-06-01
|
| Series: | Journal of Legal Studies |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/jles-2019-0001 |
| _version_ | 1811330188607225856 |
|---|---|
| author | Dumiter Florin Jimon Ștefania Amalia Bene Florin Gheorghe |
| author_facet | Dumiter Florin Jimon Ștefania Amalia Bene Florin Gheorghe |
| author_sort | Dumiter Florin |
| collection | DOAJ |
| description | International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a qualitative overview regarding the appearance and evolution of the main double taxation conventions and their legal framework. In this article it is tackled some important issues, namely: the rationale behind the construction and engaging in double taxation conventions; the need for a coherent and just application of those conventions; the historical appearance and evolution of the double taxation conventions, as well as the quid pro quo OECD Model Convention and UN Model Convention. The conclusions of this article highlight the importance and ultimately need for construction of best practices new and complex multilateral tax convention at the UE level in order to diminish the contagious effects of the treaty shopping practices. The case study presented in this article from the Romanian jurisprudence highlights the multi-faced concept of double taxation and the comprehension approach which must be undertaken in order to solve the complex issues of the international taxation via double taxation treaties. |
| first_indexed | 2024-04-13T15:58:01Z |
| format | Article |
| id | doaj.art-0588730cbfe647c7a82792e7a08169d2 |
| institution | Directory Open Access Journal |
| issn | 2392-7054 |
| language | English |
| last_indexed | 2024-04-13T15:58:01Z |
| publishDate | 2019-06-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Journal of Legal Studies |
| spelling | doaj.art-0588730cbfe647c7a82792e7a08169d22022-12-22T02:40:37ZengSciendoJournal of Legal Studies2392-70542019-06-01233711510.2478/jles-2019-0001jles-2019-0001Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf BraşovDumiter Florin0Jimon Ștefania Amalia1Bene Florin Gheorghe“Vasile Goldiș” Western University of Arad, Romania“Vasile Goldiș” Western University of Arad, RomaniaInternational double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a qualitative overview regarding the appearance and evolution of the main double taxation conventions and their legal framework. In this article it is tackled some important issues, namely: the rationale behind the construction and engaging in double taxation conventions; the need for a coherent and just application of those conventions; the historical appearance and evolution of the double taxation conventions, as well as the quid pro quo OECD Model Convention and UN Model Convention. The conclusions of this article highlight the importance and ultimately need for construction of best practices new and complex multilateral tax convention at the UE level in order to diminish the contagious effects of the treaty shopping practices. The case study presented in this article from the Romanian jurisprudence highlights the multi-faced concept of double taxation and the comprehension approach which must be undertaken in order to solve the complex issues of the international taxation via double taxation treaties.https://doi.org/10.2478/jles-2019-0001oecd and un model conventionstaxation criteriamethods for avoiding international double taxationjudicial double taxationeconomical double taxationbilateral and multilateral agreementstax behaviorinternational arbitrage |
| spellingShingle | Dumiter Florin Jimon Ștefania Amalia Bene Florin Gheorghe Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov Journal of Legal Studies oecd and un model conventions taxation criteria methods for avoiding international double taxation judicial double taxation economical double taxation bilateral and multilateral agreements tax behavior international arbitrage |
| title | Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov |
| title_full | Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov |
| title_fullStr | Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov |
| title_full_unstemmed | Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov |
| title_short | Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov |
| title_sort | avoiding double taxation through the assessment of international tax treties case esp s versus anaf brasov |
| topic | oecd and un model conventions taxation criteria methods for avoiding international double taxation judicial double taxation economical double taxation bilateral and multilateral agreements tax behavior international arbitrage |
| url | https://doi.org/10.2478/jles-2019-0001 |
| work_keys_str_mv | AT dumiterflorin avoidingdoubletaxationthroughtheassessmentofinternationaltaxtretiescaseespsversusanafbrasov AT jimonstefaniaamalia avoidingdoubletaxationthroughtheassessmentofinternationaltaxtretiescaseespsversusanafbrasov AT benefloringheorghe avoidingdoubletaxationthroughtheassessmentofinternationaltaxtretiescaseespsversusanafbrasov |