Causes and effects of the international double taxation. Solutions of the conventions, model for avoiding the international double taxation
Sorin Dudas and
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Aura Costea: West University of Timisoara
Finante - provocarile viitorului (Finance - Challenges of the Future), 2010, vol. 1, issue 12, pages 29-35
There are more frequent the situations when the same person has a political, economic or social relationship with two or more states , carrying on activities from which they obtain income or owning assets in many states. The double taxation may constitute a real barrier in the way of the economic technical-scientific cooperation, of setting-up of subsidiaries or branches abroad, of the foreign investments of capital and of the external loans, of the development of economic and financial affairs. For the avoidance of the double taxation, principles were created in the international practice, on the basis of which through the signed conventions, methods of settlement and charging of taxes are established: the principle of taxation, principle of tax exemption, and principle of fiscal non-discrimination.
Keywords: double taxation; tax exemption; fiscal non-discrimination; common crediting (search for similar items in EconPapers)
JEL-codes: H20 H21 (search for similar items in EconPapers)
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Persistent link: http://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2010:i:12:p:29-35
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