Application of international double taxation conventions in Romania
In this article we sought to address the international double taxation phenomenon from two different standpoints. To begin with, in the first part we analysed the framework of international double taxation, and how this topic was tackled in both Romanian and international literature.International do...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2016-12-01
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| Series: | Juridical Tribune |
| Subjects: | |
| Online Access: | http://tribunajuridica.eu/arhiva/An6v22/13%20Dumiter.pdf |
| _version_ | 1797218971100905472 |
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| author | Florin Dumiter Ștefania Jimon |
| author_facet | Florin Dumiter Ștefania Jimon |
| author_sort | Florin Dumiter |
| collection | DOAJ |
| description | In this article we sought to address the international double taxation phenomenon from two different standpoints. To begin with, in the first part we analysed the framework of international double taxation, and how this topic was tackled in both Romanian and international literature.International double taxation has been analyzed, mutatis mutandis, from an economic perspective, more precisely in terms of the implications that it generates on economies, on added value, on capital flows, on the internationalisation of business. Second, I believed it was important to analyse international double taxation from a legal perspective, through the jurisdictional effects of obtaining income or holding property at the European or international level. Romania's case is carefully approached in this paper, aiming to highlight the issues Romania is facing concerning cooperation in tax matters with authorities from other countries, how the more than 80 double taxation conventions are applied and interpreted, but also other aspects that should be considered by the Romanian tax authorities, based on the provisions of the Fiscal Code and the Fiscal Procedure Code. The article ends by presenting, commenting on and analysing two test cases in international double taxation, of remarkable importance and actuality for Romanian jurisprudence to observe how complex double taxation mechanisms operate in practice. The conclusion of this article emphasises the importance ofsignificant “steps”
achieved by Romania on the path to creating a true “fiscal area” in the European Union, as well as the “corridors” that should be inserted to correct economi c – legal and economic deficiencies and gaps, in order to strengthen the fiscal area. |
| first_indexed | 2024-04-24T12:26:13Z |
| format | Article |
| id | doaj.art-52c5d6b08e6445d79197f63839a6e261 |
| institution | Directory Open Access Journal |
| issn | 2247-7195 2248-0382 |
| language | English |
| last_indexed | 2024-04-24T12:26:13Z |
| publishDate | 2016-12-01 |
| publisher | Bucharest University of Economic Studies |
| record_format | Article |
| series | Juridical Tribune |
| spelling | doaj.art-52c5d6b08e6445d79197f63839a6e2612024-04-08T07:43:04ZengBucharest University of Economic StudiesJuridical Tribune2247-71952248-03822016-12-0162182201Application of international double taxation conventions in RomaniaFlorin Dumiter0Ștefania Jimon 1“Vasile Goldiș” Western University of Arad, Romania“Vasile Goldiș” Western University of Arad, RomaniaIn this article we sought to address the international double taxation phenomenon from two different standpoints. To begin with, in the first part we analysed the framework of international double taxation, and how this topic was tackled in both Romanian and international literature.International double taxation has been analyzed, mutatis mutandis, from an economic perspective, more precisely in terms of the implications that it generates on economies, on added value, on capital flows, on the internationalisation of business. Second, I believed it was important to analyse international double taxation from a legal perspective, through the jurisdictional effects of obtaining income or holding property at the European or international level. Romania's case is carefully approached in this paper, aiming to highlight the issues Romania is facing concerning cooperation in tax matters with authorities from other countries, how the more than 80 double taxation conventions are applied and interpreted, but also other aspects that should be considered by the Romanian tax authorities, based on the provisions of the Fiscal Code and the Fiscal Procedure Code. The article ends by presenting, commenting on and analysing two test cases in international double taxation, of remarkable importance and actuality for Romanian jurisprudence to observe how complex double taxation mechanisms operate in practice. The conclusion of this article emphasises the importance ofsignificant “steps” achieved by Romania on the path to creating a true “fiscal area” in the European Union, as well as the “corridors” that should be inserted to correct economi c – legal and economic deficiencies and gaps, in order to strengthen the fiscal area.http://tribunajuridica.eu/arhiva/An6v22/13%20Dumiter.pdfeconomic double taxationlegal double taxationdouble taxation conventionsfiscal areatreaty shoppingtaxpayerincome taxcapital tax. |
| spellingShingle | Florin Dumiter Ștefania Jimon Application of international double taxation conventions in Romania Juridical Tribune economic double taxation legal double taxation double taxation conventions fiscal area treaty shopping taxpayer income tax capital tax. |
| title | Application of international double taxation conventions in Romania |
| title_full | Application of international double taxation conventions in Romania |
| title_fullStr | Application of international double taxation conventions in Romania |
| title_full_unstemmed | Application of international double taxation conventions in Romania |
| title_short | Application of international double taxation conventions in Romania |
| title_sort | application of international double taxation conventions in romania |
| topic | economic double taxation legal double taxation double taxation conventions fiscal area treaty shopping taxpayer income tax capital tax. |
| url | http://tribunajuridica.eu/arhiva/An6v22/13%20Dumiter.pdf |
| work_keys_str_mv | AT florindumiter applicationofinternationaldoubletaxationconventionsinromania AT stefaniajimon applicationofinternationaldoubletaxationconventionsinromania |