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The fiscal regime of the non-residents in the community legislation. The problems of the fiscal convention of the O.C.D.E. Model regarding the taxes on income and capital

Author

Listed:
  • Marius HERBEI
  • Dacian Sorin DUDAS

    (West University of Timisoara)

Abstract

The O.C.D.E. Fiscal Convention regarding the taxes on income and capital offers a way of uniformly resolving the most common issues that appear in the international juridical double taxation field. According to the recommendation of the O.C.D.E., member states have to comply to this Convention Model when the conventions or revisions of the existent billateral conventions end. The Model Convention refers to eliminating double taxation, but also adopts the theme of preventing tax evasion and non-discrimination.

Suggested Citation

  • Marius HERBEI & Dacian Sorin DUDAS, 2011. "The fiscal regime of the non-residents in the community legislation. The problems of the fiscal convention of the O.C.D.E. Model regarding the taxes on income and capital," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(13), pages 22-26, December.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2011:i:13:p:22-26
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    More about this item

    Keywords

    non-residents fiscal regime; fiscal convention; income taxes; capital taxes;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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