Fiscal Convention in the Context of Globalization

Barbu Costel () and Niþoi (Barbu) Nicoleta ()
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Barbu Costel: Valahia University of Targoviste
Niþoi (Barbu) Nicoleta: Valahia University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 2, 993-996

Abstract: International problems generated by the phenomenon of double taxation appeared for the first time during the Middle Ages. Situations of double taxation were most often caused by the juxtaposing of two or more jurisdictions. The first record of these situations dating since XII century and it is reported on the fees charged in France and Italy.

Keywords: globalization; double taxation; model treaty. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:2:p:993-996

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