References
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- 2. Dumiter, F., Jimon, Ș., (2016a), Application of international double taxation conventions in Romania, Juridical Tribune, Vol. 6, Issue 2, December 2016, pp. 182–201.
- 3. Dumiter, F., Jimon, Ș., (2016b), Double Taxation Conventions in Central and Eastern European Countries, Journal of Legal Studies, Vol. 18, Issue 32/2016, pp. 1 – 12.10.1515/jles-2016-0014
- 4. Dumiter, F., Pușcaș, A., Dudaș, L., Pribac, L., Jimon, Ș., (2017), Fundamentarea convențiilor de evitare a dublei impuneri fiscale internaționale în România – o abordare holistică, în Volumul Adaptabilitate, Divergențe și Perspective în Contabilitatea și Fiscalitatea Contemporană, CECCAR Arad, Coordonatori: Mateș D., Cernușca L., Micle, N., Dumiter, F., David, D., Costi, B., Horga, P., Editura Casa Cărții de Știință, Cluj – Napoca, pp. 237 – 258.
- 5. Maisto, G., (2005), Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law, EC International Tax Law Series Volume 1, IBFD.
- 6. Panayi, C., (2007), Double Taxation, Tax Treaties, Treaty Shopping and the European Community, Eucotax, Kluwer Law International.
- 7. Reimer, E., Rust, A. (2015), Klaus Vogel on Double Taxation Conventions – Fourth Edition – Volume I, Wolters Kluwer Law & Business.
- 8. Reimer, E., Rust A., (2015), Klaus Vogel on Double Taxation Conventions – Fourth Edition – Volume II, Wolters Kluwer Law & Business.
- 9. Rust, A., (2011), Double Taxation within the European Union, International Tax Conferences of the University of Luxemburg, Wolters Kluwer Law & Business.
- 10. *** Legea nr. 571/2003 privind Codul fiscal, cu modificările si completările ulterioare, inclusiv Normele sale de aplicare;
- 11. *** O.G. Nr. 92/2003 privind Codul de procedura fiscalǎ, republicatǎ, cu modificǎrile şi completǎrile ulterioare, inclusiv Normele sale de aplicare;
- 12. *** Legea nr. 227/2015 privind Codul fiscal, cu modificările si completările ulterioare, inclusiv Normele sale de aplicare;
- 13. *** Legea nr. 207/2015 privind Codul de procedura fiscalǎ, cu modificǎrile şi completǎrile ulterioare;
- 14. *** Legea nr. 241/2005 pentru prevenirea şi combaterea evaziunii fiscale, cu modificările si completările ulterioare;
- 15. *** Ordinul nr. 222/2008 din 8 februarie 2008 privind conţinutul dosarului preturilor de transfer.
- 16. Order no. 2309/2017 of 1 August 2017 amending the Order of the President of the National Agency for Fiscal Administration no. 3.626 / 2016 establishing the list of reporting jurisdictions with which Romania will cooperate on the basis of the Multilateral Agreement of Competent Authorities for Automatic Exchange of Information on Financial Accounts, the List of Non-Ferrous Financial Institutions and the Excluded Accounts List, provided in the legal instruments of international law to which Romania has engaged in the automatic exchange of financial information, published in: Official Gazette no. 635 of 3 August 2017.