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Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov Cover

Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

Journal of Legal Studies
Volume 20 (2017): Issue 34 (December 2017)
By: Florin Dumiter,  Ștefania Jimon and  Marius Boiță  
Open Access
|Feb 2018
Authors

Authors

Florin Dumiter

fdumiter@yahoo.com

“Vasile Goldiş” Western University of Arad

Ștefania Jimon

jimonstefania@yahoo.com

“Vasile Goldiş” Western University of Arad

Marius Boiță

bmarius1963@yahoo.com

“Vasile Goldiş” Western University of Arad
DOI: https://doi.org/10.1515/jles-2017-0013 | Journal eISSN: 2457-9017 | Journal ISSN: 2392-7054
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Language: English
Page range: 1 - 17
Submitted on: Sep 1, 2017
Accepted on: Nov 1, 2017
Published on: Feb 9, 2018
Published by: Vasile Goldis Western University of Arad
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
double taxation,
tax treaty,
fiscal space,
double legal and economic taxation,
income tax and capital,
abuse,
treaty shopping,
capital import neutrality
Related subjects:
Law,
Commercial law,
Commercial law, other,
Law of civil procedure, voluntary jurisdiction,
Law of civil procedure, voluntary jurisdiction, other,
Public law,
Public law, other,
Criminal law,
Criminal law, other

© 2018 Florin Dumiter, Ștefania Jimon, Marius Boiță, published by Vasile Goldis Western University of Arad
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Volume 20 (2017): Issue 34 (December 2017)
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