EconPapers    
Economics at your fingertips  
 

FISCAL SETTLEMENTS OF INCOMES OBTAINED FROM ABROAD BY NATURAL PERSONS RESIDENT IN ROMANIA

Mihail Antonescu () and Buziernescu Radu ()
Additional contact information
Buziernescu Radu: Universitatea din Craiova, Facultatea de Economie si Administrarea Afacerilor

Annals of Faculty of Economics, 2010, vol. 1, issue 2, 488-494

Abstract: The resident natural persons and those who qualify for residency conditions are subject to taxation in Romania for the incomes from any source, both from Romania and from abroad. External fiscal credit can be granted in order to avoid double taxation, so that the person can be entitled to deduct from the tax on income due in Romania the tax of income paid abroad, without exceeding the share of the income tax payable in Romania related to the income from abroad. The procedure of granting external fiscal credit vary depending on different categories of income.

Keywords: resident; external fiscal credit; tax; resident natural persons; foreign states (search for similar items in EconPapers)
JEL-codes: F53 H24 K34 (search for similar items in EconPapers)
Date: 2010
References: View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://anale.steconomiceuoradea.ro/volume/2010/n2/075.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2010:i:2:p:488-494

Access Statistics for this article

More articles in Annals of Faculty of Economics from University of Oradea, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Catalin ZMOLE ( this e-mail address is bad, please contact ).

 
Page updated 2021-04-25
Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:488-494