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Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov Cover

Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov

Journal of Legal Studies
Volume 23 (2019): Issue 37 (June 2019)
By: Florin Dumiter,  Ștefania Amalia Jimon and  Florin Gheorghe Bene  
Open Access
|Jul 2019
Authors

Authors

Florin Dumiter

fdumiter@yahoo.com

“Vasile Goldiș” Western University of Arad, Romania

Ștefania Amalia Jimon

jimonstefania@yahoo.com

“Vasile Goldiș” Western University of Arad, Romania

Florin Gheorghe Bene

beneflorin74@gmail.com

DOI: https://doi.org/10.2478/jles-2019-0001 | Journal eISSN: 2457-9017 | Journal ISSN: 2392-7054
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Language: English
Page range: 1 - 15
Submitted on: Jan 1, 2019
Accepted on: Apr 1, 2019
Published on: Jul 18, 2019
Published by: Vasile Goldis Western University of Arad
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
OECD and UN Model Conventions,
taxation criteria,
methods for avoiding international double taxation,
judicial double taxation,
economical double taxation,
bilateral and multilateral agreements,
tax behavior,
international arbitrage
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

© 2019 Florin Dumiter, Ștefania Amalia Jimon, Florin Gheorghe Bene, published by Vasile Goldis Western University of Arad
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Volume 23 (2019): Issue 37 (June 2019)
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