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Taxation of Non – Resident Legal Entities in Romania. Case: Rmms vs. Anaf Brăila Cover

Taxation of Non – Resident Legal Entities in Romania. Case: Rmms vs. Anaf Brăila

Journal of Legal Studies
Volume 21 (2018): Issue 35 (June 2018)
By: Professor Florin Dumiter and  Ștefania Jimon  
Open Access
|Jun 2018
Authors

Authors

Professor Florin Dumiter

fdumiter@yahoo.com

PhD “Vasile Goldiș” Western University of, Arad, Romania

Ștefania Jimon

jimonstefania@yahoo.com

Assistent Professor, PhD Candidate “Vasile Goldiș” Western University of, Arad, Romania
DOI: https://doi.org/10.1515/jles-2018-0001 | Journal eISSN: 2457-9017 | Journal ISSN: 2392-7054
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Language: English
Page range: 1 - 15
Submitted on: Mar 1, 2018
Accepted on: Jun 1, 2018
Published on: Jun 29, 2018
Published by: Vasile Goldis Western University of Arad
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
double taxation,
non - resident legal entities,
business profits,
residence,
permanent establishment,
fiscal space,
fiscal cooperation
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 Professor Florin Dumiter, Ștefania Jimon, published by Vasile Goldis Western University of Arad
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 21 (2018): Issue 35 (June 2018)
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