IDEAS home Printed from https://ideas.repec.org/a/aio/fpvfcf/v1y2010i12p29-35.html
   My bibliography  Save this article

Causes and effects of the international double taxation. Solutions of the conventions, model for avoiding the international double taxation

Author

Listed:
  • Marius HERBEI
  • Sorin DUDAS
  • Aura COSTEA

    (West University of Timisoara)

Abstract

There are more frequent the situations when the same person has a political, economic or social relationship with two or more states , carrying on activities from which they obtain income or owning assets in many states. The double taxation may constitute a real barrier in the way of the economic technical-scientific cooperation, of setting-up of subsidiaries or branches abroad, of the foreign investments of capital and of the external loans, of the development of economic and financial affairs. For the avoidance of the double taxation, principles were created in the international practice, on the basis of which through the signed conventions, methods of settlement and charging of taxes are established: the principle of taxation, principle of tax exemption, and principle of fiscal non-discrimination.

Suggested Citation

  • Marius HERBEI & Sorin DUDAS & Aura COSTEA, 2010. "Causes and effects of the international double taxation. Solutions of the conventions, model for avoiding the international double taxation," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(12), pages 29-35, December.
  • Handle: RePEc:aio:fpvfcf:v:1:y:2010:i:12:p:29-35
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/FPV/012-04.pdf
    Download Restriction: no

    More about this item

    Keywords

    double taxation; tax exemption; fiscal non-discrimination; common crediting;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:fpvfcf:v:1:y:2010:i:12:p:29-35. 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: (Alina Manta). General contact details of provider: http://edirc.repec.org/data/fecraro.html .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.