Some means of avoiding of international juridical double taxation used by Romania

Daniela Lidia Roman
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Daniela Lidia Roman: Bucharest University of Economic Studies

Theoretical and Applied Economics, 2013, vol. XX, issue Special I, 265-273

Abstract: Barrier to the free movement of persons, capital, goods and services, international juridical double taxation is an objective pursued by interested states in international financial flows increase, they act to eliminate or reduce it. Fiscal law and practice of world states leads, in many cases, to tax the same income or the same property in the same fiscal year by two different states. Thus, the entrepreneurs, the capital owners, residents of a state are discouraged in investing, obtaining income or properties abroad or, if they obtain them, use means of the tax evasion to pay lower or no taxes, as a rule. Acting and internally and externally, without prejudice to theirs fiscal sovereignty, states use of the certain means and methods of avoiding of international juridical double taxation. In this paper I present and analyze some of the means used by Romania for the elimination or limitation of international juridical double taxation (IJDT).

Keywords: international juridical double taxation; fiscal sovereignty; tax evasion; domestic laws; bilateral tax treaties. (search for similar items in EconPapers)
Date: 2013
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