Double Taxation Conventions in Central and Eastern European Countries
In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same income or capital. In the European Union these proble...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2016-12-01
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| Series: | Journal of Legal Studies |
| Subjects: | |
| Online Access: | https://doi.org/10.1515/jles-2016-0014 |
| _version_ | 1811236305117380608 |
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| author | Dumiter Florin Jimon Ștefania |
| author_facet | Dumiter Florin Jimon Ștefania |
| author_sort | Dumiter Florin |
| collection | DOAJ |
| description | In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same income or capital. In the European Union these problems suggest that there is a strong need of a “best practice” construction of an optimal fiscal space in order to eliminate or reduce this problem. Central and Eastern European Countries have some special features: on one hand these countries have been influenced by the communist and postcommunism era, and on the other hand there are specific particularities for each country which must be economically and judicially understood and explained. This article highlights the structure, construction and appliance of the double taxation conventions in the Central and Eastern European Countries. The conclusions of this article enact the solutions of the potential problems of double taxation, especially in these former communist countries, with respect to the strengthening of the new fiscal space in the European Union. |
| first_indexed | 2024-04-12T12:06:46Z |
| format | Article |
| id | doaj.art-6bc7b24ff3d24e77ae6ba3db8a49312e |
| institution | Directory Open Access Journal |
| issn | 2392-7054 |
| language | English |
| last_indexed | 2024-04-12T12:06:46Z |
| publishDate | 2016-12-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Journal of Legal Studies |
| spelling | doaj.art-6bc7b24ff3d24e77ae6ba3db8a49312e2022-12-22T03:33:41ZengSciendoJournal of Legal Studies2392-70542016-12-01183211210.1515/jles-2016-0014jles-2016-0014Double Taxation Conventions in Central and Eastern European CountriesDumiter Florin0Jimon Ștefania1“Vasile Goldis” Western University of Arad“Vasile Goldiș” Western University of AradIn this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same income or capital. In the European Union these problems suggest that there is a strong need of a “best practice” construction of an optimal fiscal space in order to eliminate or reduce this problem. Central and Eastern European Countries have some special features: on one hand these countries have been influenced by the communist and postcommunism era, and on the other hand there are specific particularities for each country which must be economically and judicially understood and explained. This article highlights the structure, construction and appliance of the double taxation conventions in the Central and Eastern European Countries. The conclusions of this article enact the solutions of the potential problems of double taxation, especially in these former communist countries, with respect to the strengthening of the new fiscal space in the European Union.https://doi.org/10.1515/jles-2016-0014central and eastern european countriesdouble taxation conventionsanti abuse provisionsjudicial and economical double taxationcooperation protocolh24h30k34k40 |
| spellingShingle | Dumiter Florin Jimon Ștefania Double Taxation Conventions in Central and Eastern European Countries Journal of Legal Studies central and eastern european countries double taxation conventions anti abuse provisions judicial and economical double taxation cooperation protocol h24 h30 k34 k40 |
| title | Double Taxation Conventions in Central and Eastern European Countries |
| title_full | Double Taxation Conventions in Central and Eastern European Countries |
| title_fullStr | Double Taxation Conventions in Central and Eastern European Countries |
| title_full_unstemmed | Double Taxation Conventions in Central and Eastern European Countries |
| title_short | Double Taxation Conventions in Central and Eastern European Countries |
| title_sort | double taxation conventions in central and eastern european countries |
| topic | central and eastern european countries double taxation conventions anti abuse provisions judicial and economical double taxation cooperation protocol h24 h30 k34 k40 |
| url | https://doi.org/10.1515/jles-2016-0014 |
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