Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov

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...

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Bibliographic Details
Main Authors: Dumiter Florin, Jimon Ștefania Amalia, Bene Florin Gheorghe
Format: Article
Language:English
Published: Sciendo 2019-06-01
Series:Journal of Legal Studies
Subjects:
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
Online Access:https://doi.org/10.2478/jles-2019-0001

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