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Fiscal Aspects Regarding Taxing The Incomes Of Non�Residents In Romania


  • Simona MANEA


The tax on the non�residents incomes has become a more present issue, because the new economical and political conjuncture, and especially because of the European one, the foreign companies intending to invest more in Romania. Through Romania�s adhering to the European Union the volume of foreign investments in Romania knew an important increase, and, implicitly, the incomes obtained by non� residents from the activities unfolded in Romania, having as consequence the increase of the tax volumes cashed from this sector. This under the conditions of a favorable fiscal treatment applied to the investors from the European Union compared to the non�residents from the extra�communitarian area. The problem of the tax applied to the incomes of the non�residents knows a few important changes, brought by Romania�s adhering to the European Union, such as, for example, those regarding the tax levels and tax exemption, the new Fiscal Code basing on protecting the residents from the states members of the European Union and on avoiding double international taxing. The specialized international organisms reached to the conclusion that the optimal solution for avoiding double taxing is represented by concluding bilateral or multilateral conventions between states, their disposals having the role to clarify the status of the residents involved in different economical activities in other states We present below the approached problems together with the new changes in force starting with January 1st 2009.

Suggested Citation

  • Mihai ANTONESCU & Simona MANEA & Ligia ANTONESCU, 2008. "Fiscal Aspects Regarding Taxing The Incomes Of Non�Residents In Romania," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 3(4(6)_Wint).
  • Handle: RePEc:ush:jaessh:v:3:y:2008:i:4(6)_winter2008:33

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    Cited by:

    1. Mirdala, Rajmund, 2016. "Effects of Fiscal Policy Shocks in the Euro Area (Lessons Learned from Fiscal Consolidation)," MPRA Paper 79920, University Library of Munich, Germany.
    2. Rajmund Mirdala, 2013. "Lessons Learned from Tax vs. Expenditure Based Fiscal Consolidation in the European Transition Economies," William Davidson Institute Working Papers Series wp1058, William Davidson Institute at the University of Michigan.
    3. Mirdala, Rajmund, 2009. "Effects of Fiscal Policy Shocks in the European Transition Economies," MPRA Paper 19481, University Library of Munich, Germany.
    4. Mirdala, Rajmund, 2013. "Lessons Learned from Tax versus Expenditure Based Fiscal Consolidation in the European Transition Economies," MPRA Paper 46792, University Library of Munich, Germany.

    More about this item


    non�resident; incomes; tax; double taxing; residence;


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