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

Author

Listed:
  • 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.

Suggested Citation

  • Lect. Mihail Antonescu Ph. D & Ligia Antonescu Ph. D, 2010. "Comments Of The Ocde 2008model Convention On Establishing The Tax Residence," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-4, May.
  • 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.;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law

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