Double Taxation Conventions And Their Implementation In Romania
AbstractThe need to conclude bilateral agreements on avoidance of double taxation is determined by the fact that national tax regulations differ from state to state. In the same time unilateral tax measures adopted by national law to avoid double taxation donâ€™t correspond to tax legislation of all countries with which Romania has economic relations. To avoid double taxation, our country uses both the national rules and conventions for the avoidance of double taxation concluded with partner countries. Although not a member of the Organization for Economic Cooperation and Development, Romania implemented the law provisions of the OECD Model Convention. Thus, national legislation on taxation of income obtained from Romania by non-residents and those obtained by Romanian residents abroad is constantly improved, showing the permanent concern of the authorities to harmonize and update national legislation in line with international economic realities. Romania has concluded so far double taxation conventions with more than 80 countries, using the general rules, solutions and methods of avoiding double taxation from the OECD Model Convention, because its attention is focused on the conclusion of agreements especially with OECD members and their close states.
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): 6 (2011)
Issue (Month): 4(18)/ Winter 2011 ()
Contact details of provider:
Web page: http://www2.spiruharet.ro/facultati/facultate.php?id=14
More information through EDIRC
resident; convention; avoidance; double taxation; tax; Romania;
Find related papers by JEL classification:
- F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral 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 references are entirely missing, you can add them using this form.