Double taxation conventions, structure and evolution of the american tax system

This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to each public financial income category. The to...

Full description

Bibliographic Details
Main Authors: Dumiter Florin, Berlingher Daniel, Opret Anca, Todor Silvia
Format: Article
Language:English
Published: Sciendo 2016-06-01
Series:Journal of Legal Studies
Subjects:
Online Access:https://doi.org/10.1515/jles-2016-0001