Advanced Search
MyIDEAS: Login to save this article or follow this journal

Fiscal Aspects Regarding Taxing The Incomes Of Non�Residents In Romania

Contents:

Author Info

  • Mihai ANTONESCU
  • Simona MANEA
  • Ligia ANTONESCU

Abstract

The tax on the non�residents 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 Romania�s adhering to the European Union the volume of foreign investments in Romania knew an important increase, and, implicitly, the incomes obtained by non� 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 non�residents from the extra�communitarian area. The problem of the tax applied to the incomes of the non�residents knows a few important changes, brought by Romania�s 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 Info

If 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.
File URL: http://www.jaes.reprograph.ro/articles/winter2008/FiscalAspectsArticle2.pdf
Download Restriction: no

Bibliographic Info

Article 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 ()
Pages:

as in new window
Handle: RePEc:ush:jaessh:v:3:y:2008:i:4(6)_winter2008:33

Contact details of provider:
Web page: http://www2.spiruharet.ro/facultati/facultate.php?id=14
More information through EDIRC

Related research

Keywords: non�resident; incomes; tax; double taxing; residence;

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Mirdala, Rajmund, 2013. "Lessons Learned from Tax versus Expenditure Based Fiscal Consolidation in the European Transition Economies," MPRA Paper 46792, University Library of Munich, Germany.
  2. 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.
  3. 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.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ush:jaessh:v:3:y:2008:i:4(6)_winter2008:33. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Laura Stefanescu).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.