DOUBLE TAXATION – METHODS OF AVOIDING IT AT NATIONAL AND INTERNATIONAL LEVEL

Maia Bajan, Alexandrina Ciorchinä‚ and Nicoleta Trudov
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Maia Bajan: Academy of Economic Studies of Moldova, Chișinău, Moldova
Alexandrina Ciorchinä‚: University of Hohenheim, Stuttgart, Germany
Nicoleta Trudov: Babes-Bolyai University, Cluj-Napoca, Romania

European Journal of Accounting, Finance & Business, 2017, vol. 5, issue 14, 16-21

Abstract: Double taxation is the levy of tax by two or more jurisdictions on the same declared income asset or financial transaction. Depending on the juridical aspects related to the legislator’s will, double taxation can be deliberated or unintentional. It is also based on various criteria of appearance, such as residency criterion, criterion of nationality and source of income. There exist different methods to avoid double taxation at national and international level, by respecting both domestic laws and conventions signed between the involved parties

Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:5:y:2017:i:14:p:16-21

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