Drumul spre Itaca sau unde este acasă în materie fiscală? / The road to Itacha or where is home in fiscal matters?
Our study analyzes the hypothesis of distributing taxation competence in case of personal income tax. Traditionally, the individual is the beneficiary of a mobility in the capitalization of his labor force, mobility that can generate interferences of several tax jurisdictions in terms of place of ta...
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| Format: | Article |
| Language: | English |
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Editura Universității „Alexandru Ioan Cuza” din Iași
2021-08-01
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| Series: | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
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| Online Access: | https://pub.law.uaic.ro/en/sumarul-fascicolelor/2021/anale-uaic-tomul-lxvii-stiine-juridice-nr.-ii/public-law/the-road-to-itacha-or-where-is-home-in-fiscal-matters |