The fiscal regime of the non-residents in the community legislation. The problems of the fiscal convention of the O.C.D.E. Model regarding the taxes on income and capital

Marius Herbei and Dacian Sorin Dudas
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Dacian Sorin Dudas: West University of Timisoara

Finante - provocarile viitorului (Finance - Challenges of the Future), 2011, vol. 1, issue 13, 22-26

Abstract: The O.C.D.E. Fiscal Convention regarding the taxes on income and capital offers a way of uniformly resolving the most common issues that appear in the international juridical double taxation field. According to the recommendation of the O.C.D.E., member states have to comply to this Convention Model when the conventions or revisions of the existent billateral conventions end. The Model Convention refers to eliminating double taxation, but also adopts the theme of preventing tax evasion and non-discrimination.

Keywords: non-residents fiscal regime; fiscal convention; income taxes; capital taxes (search for similar items in EconPapers)
JEL-codes: G30 G32 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2011:i:13:p:22-26

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