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Double Taxation €“ Methods Of Avoiding It At National And International Level

Author

Listed:
  • Maia BAJAN

    (Academy of Economic Studies of Moldova, Chișinău, Moldova)

  • Alexandrina CIORCHINÄ‚

    (University of Hohenheim, Stuttgart, Germany)

  • Nicoleta TRUDOV

    (Babes-Bolyai University, Cluj-Napoca, Romania)

Abstract

Double taxation is the levy of tax by two or more jurisdictions on the same declared income asset or financial transaction. Depending on the juridical aspects related to the legislator’s will, double taxation can be deliberated or unintentional. It is also based on various criteria of appearance, such as residency criterion, criterion of nationality and source of income. There exist different methods to avoid double taxation at national and international level, by respecting both domestic laws and conventions signed between the involved parties

Suggested Citation

  • Maia BAJAN & Alexandrina CIORCHINÄ‚ & Nicoleta TRUDOV, 2017. "Double Taxation €“ Methods Of Avoiding It At National And International Level," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 5(14), pages 16-21, October.
    • Handle: RePEc:scm:ejafbu:v:5:y:2017:i:14:p:16-21
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