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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

Open Access
|Jun 2018

References

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  2. 2. De Groot, I. (2015), Exemption Method in the Eu Parent - Subsidiary Directive Amended in Respect of Hybrid Instruments: What about the Credit Method? EC Tax Review, 2015 - 3, pp. 158 - 165.
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  9. 9. Rust, A., (2011), Double Taxation within the European Union, International Tax Conferences of the University of Luxemburg, Wolters Kluwer Law & Business.
  10. 10. *** Legea nr. 571/2003 privind Codul fiscal, cu modificările si completările ulterioare, inclusiv Normele sale de aplicare;
  11. 11. *** O.G. Nr. 92/2003 privind Codul de procedura fiscalǎ, republicatǎ, cu modificǎrile şi completǎrile ulterioare, inclusiv Normele sale de aplicare;
  12. 12. *** Legea nr. 227/2015 privind Codul fiscal, cu modificările si completările ulterioare, inclusiv Normele sale de aplicare;
  13. 13. *** Legea nr. 207/2015 privind Codul de procedura fiscalǎ, cu modificǎrile şi completǎrile ulterioare;
  14. 14. *** Legea nr. 241/2005 pentru prevenirea şi combaterea evaziunii fiscale, cu modificările si completările ulterioare;
  15. 15. *** Ordinul nr. 222/2008 din 8 februarie 2008 privind conţinutul dosarului preturilor de transfer.
  16. 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.
DOI: https://doi.org/10.1515/jles-2018-0001 | Journal eISSN: 2457-9017 | Journal ISSN: 2392-7054
Language: English
Page range: 1 - 15
Submitted on: Mar 1, 2018
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Accepted on: Jun 1, 2018
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Published on: Jun 29, 2018
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year

© 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.