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Comments Of The Ocde 2008model Convention On Establishing The Tax Residence

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Author Info

  • Lect. Mihail Antonescu Ph. D

    (Spiru Haret University Faculty of Financial and Accounting Management Craiova, Romania)

  • Ligia Antonescu Ph. D

    (Gheorghe ChiĊ£u National Economic College Craiova, Romania)

Abstract

In the fiscal field, the competition between countries develops as a growing phenomenon, and results in the permanent improvement of the legislation to attract the investments and implicitly, the incomes to be taxed. Most developed countries set the limits of their tax jurisdiction, by defining the concept of resident. In the Romanian legislation, there are transposed the provisions of the OECD Model Convention on defining the residence, both in terms of residence and period of actual presence in Romania of a natural person. The importance of establishing the residence is particularly developed when double taxation occurs, as a consequence of dual residence.

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File URL: http://feaa.ucv.ro/AUCSSE/0038v2-035.pdf
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Bibliographic Info

Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Annals of Computational Economics.

Volume (Year): 2 (2010)
Issue (Month): 38 (May)
Pages: 4

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Handle: RePEc:aio:aucsse:v:2:y:2010:i:4:p:306-309

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Keywords: natural person; legal person; double taxation; residence.;

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