COMMENTS OF THE OCDE 2008MODEL CONVENTION ON ESTABLISHING THE TAX RESIDENCE
Mihail Antonescu () and
Ligia Antonescu Ph. D
Additional contact information
Ligia Antonescu Ph. D: Gheorghe Chiţu National Economic College Craiova, Romania
Annals of University of Craiova - Economic Sciences Series, 2010, vol. 2, issue 38, 4
In the fiscal field, the competition between countries develops as a growing phenomenon, and results in the permanent improvement of the legislation to attract the investments and implicitly, the incomes to be taxed. Most developed countries set the limits of their tax jurisdiction, by defining the concept of resident. In the Romanian legislation, there are transposed the provisions of the OECD Model Convention on defining the residence, both in terms of residence and period of actual presence in Romania of a natural person. The importance of establishing the residence is particularly developed when double taxation occurs, as a consequence of dual residence.
Keywords: natural person; legal person; double taxation; residence. (search for similar items in EconPapers)
JEL-codes: H24 K33 (search for similar items in EconPapers)
References: View complete reference list from CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2010:i:4:p:306-309
Access Statistics for this article
Annals of University of Craiova - Economic Sciences Series is currently edited by Sorinel Domnisoru
More articles in Annals of University of Craiova - Economic Sciences Series from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Anca Bandoi ().