Results 1 to 10 of about 247 (134)

Double Taxation Conventions in Central and Eastern European Countries [PDF]

Journal of Legal Studies, 2016
In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same income ...
Dumiter Florin, Jimon Ștefania
doaj   +3 more sources

German Tax System: Double Taxation Avoidance Conventions, Structure and Developments [PDF]

Journal of Legal Studies, 2015
This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the taxation typology functions.
Dumiter Florin, Turcas Florin, Opret Anca   +2 more
doaj   +3 more sources

Tales and details on dividend definition in double taxation conventions

Revista de Derecho Fiscal, 2023
El término dividendos, se utiliza en muchas áreas del derecho con fines específicos. En particular, en los tratados fiscales, dividendo se emplea para distribuir el poder tributario entre los Estados contratantes.
Jose Manuel Castro Arango
doaj   +2 more sources

Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

Journal of Legal Studies, 2017
Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still ...
Dumiter Florin, Jimon Ștefania, Boiță Marius   +2 more
doaj   +2 more sources

Double taxation conventions, structure and evolution of the american tax system [PDF]

Journal of Legal Studies, 2016
This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to
Dumiter Florin, Berlingher Daniel, Opret Anca, Todor Silvia   +3 more
doaj   +2 more sources

Conventions to Avoid Double Taxation, Deficient Aspects [PDF]

Ovidius University Annals: Economic Sciences Series, 2019
This paper aims to empirically analyze the transnational double taxation issue, starting from the legal framework and showing through examples and situations, the manifestations of the double taxation phenomenon. The importance of the study is of extreme
Flavius Valentin Jakubowicz
doaj   +1 more source

CREATIVE ACCOUNTING IN THE ECONOMIC-FINANCIAL SYSTEM – CONVENTIONS FOR THE AVOIDANCE OF DOUBLE TAXATION [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019
In time, the legislation changes in the accounting domain, taxation areas and not only led to the appearance of some representation methods of the business information that reflect more or less transparent the actual fact of a business entity.
GÎNŢA ANCA IOANA
doaj   +1 more source

Double taxation conventions as potential tools to promote cross-border philanthropic payments

, 2021
Cross-border payments for philanthropic purposes are subject to various tax obstacles, which could hinder their development. Very often, states will treat resident and non-resident philanthropic entities differently. As a consequence, charitable deductions could be allowed domestically but refused in a cross-border context.
exaly   +4 more sources

The correlation between double taxation conventions, tax compliance, and tax evasion. Empirical evidence from OECD countries

Technological and Economic Development of Economy, 2023
The topics approached in this paper are of interest due to the divergent opinions that emerged in the media academics and practitioners concerning how the double taxation conventions are constructed, the official language in which an international ...
Florin Cornel Dumiter
doaj   +1 more source

Drumul spre Itaca sau unde este acasă în materie fiscală? / The road to Itacha or where is home in fiscal matters?

Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, 2021
Our study analyzes the hypothesis of distributing taxation competence in case of personal income tax. Traditionally, the individual is the beneficiary of a mobility in the capitalization of his labor force, mobility that can generate interferences of ...
Ioana Maria Costea
doaj   +1 more source