NON TAX AGREEMENT AND ROMANIAN REGULATION

• Main Author: Ciprian PAUN
• Format: Article
• Language: English
• Published: Technopress 2017-09-01
• Series: Journal of Public Administration, Finance and Law
• Subjects: taxation; exception; tax provisions;
• Online Access: http://www.jopafl.com/uploads/special-issue-3-2017/NON_TAX_AGREEMENT_AND_ROMANIAN_REGULATION.pdf

The specific agreements that were signed by the Romanian government for regulating the taxation policy when international aspects are involved are the main issues of analysis in this paper. The Vienna Convention on Diplomatic Relations, the Vienna Convention on Consular Relations, the North Atlantic Treaty Organization agreement and other European treaties and agreements are some of the reviewed agreements, but the investigation is not necessarily linked to a specific tax issue. When a specific tax issue is particularly mentioned, the paper raises some question at first sight. The taxation of subjects of law involved in international activities represents a key issue in international relations. Although the research is specific to domestic cases, the paper presents the theoretic background that applies to every member state that has signed the agreements in question. The position of these agreements in the hierarchy of the sources of law is explained.