Fiscal Aspects Regarding Taxing The Incomes Of Nonï¿½Residents In Romania
AbstractThe tax on the nonï¿½residents incomes has become a more present issue, because the new economical and political conjuncture, and especially because of the European one, the foreign companies intending to invest more in Romania. Through Romaniaï¿½s adhering to the European Union the volume of foreign investments in Romania knew an important increase, and, implicitly, the incomes obtained by nonï¿½ residents from the activities unfolded in Romania, having as consequence the increase of the tax volumes cashed from this sector. This under the conditions of a favorable fiscal treatment applied to the investors from the European Union compared to the nonï¿½residents from the extraï¿½communitarian area. The problem of the tax applied to the incomes of the nonï¿½residents knows a few important changes, brought by Romaniaï¿½s adhering to the European Union, such as, for example, those regarding the tax levels and tax exemption, the new Fiscal Code basing on protecting the residents from the states members of the European Union and on avoiding double international taxing. The specialized international organisms reached to the conclusion that the optimal solution for avoiding double taxing is represented by concluding bilateral or multilateral conventions between states, their disposals having the role to clarify the status of the residents involved in different economical activities in other states We present below the approached problems together with the new changes in force starting with January 1st 2009.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Spiru Haret University, Faculty of Financial Management and Accounting Craiova in its journal Journal of Applied Economic Sciences.
Volume (Year): 3 (2008)
Issue (Month): 4(6)_Winter2008 ()
Contact details of provider:
Web page: http://www2.spiruharet.ro/facultati/facultate.php?id=14
More information through EDIRC
nonï¿½resident; incomes; tax; double taxing; residence;
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Mirdala, Rajmund, 2013.
"Lessons Learned from Tax versus Expenditure Based Fiscal Consolidation in the European Transition Economies,"
46792, University Library of Munich, Germany.
- Rajmund MIRDALA, 2013. "Lessons Learned From Tax Versus Expenditure Based Fiscal Consolidation In The European Transition Economies," Journal of Applied Economic Sciences Quarterly, ASERS Publishing, vol. 0(1), pages 73-98, April.
- Rajmund MIRDALA, 2009.
"Effects Of Fiscal Policy Shocks In The European Transition Economies,"
Journal of Applied Research in Finance Bi-Annually,
ASERS Publishing, vol. 0(2), pages 141-157, December.
- Mirdala, Rajmund, 2009. "Effects of Fiscal Policy Shocks in the European Transition Economies," MPRA Paper 19481, University Library of Munich, Germany.
- Rajmund Mirdala, 2013. "Lessons Learned from Tax vs. Expenditure Based Fiscal Consolidation in the European Transition Economies," William Davidson Institute Working Papers Series wp1058, William Davidson Institute at the University of Michigan.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Laura Stefanescu).
If references are entirely missing, you can add them using this form.