Avoidance of international double taxation. Taxation of business profits in Romania

Avoidance of international double taxation. Taxation of business profits in Romania

In this article we wanted to achieve a comprehensive analysis of corporate profit tax for non-residents, from the standpoint of the issues that it creates on the double taxation of income and capital. Taxing the corporate profits of non-residents is a particularly important aspect in terms of reven...

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Bibliographic Details
Main Authors: Florin Dumiter, Ștefania Jimon
Format: Article
Language:English
Published: Bucharest University of Economic Studies 2017-12-01
Series:Juridical Tribune
Subjects:
international double taxation
double non – taxation
permanent establishment
corporate profits
OECD Model Convention
state of residence
source state
tax treaty
Online Access:http://tribunajuridica.eu/arhiva/An7v2/24.%20Dumiter,%20Jimon.pdf

Internet

http://tribunajuridica.eu/arhiva/An7v2/24.%20Dumiter,%20Jimon.pdf

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