Theoretical and Applied Economics
No. 9 / 2010 (550)
International Double Taxation Avoidance (Domestic Legal Regulations and Fiscal Conventions Concluded by Romania)
Bucharest Academy of Economic Studies
Simona CHIRICĂ
Bucharest Academy of Economic Studies
Abstract. The avoidance of double taxation has been firstly introduced in the Romanian legislation in 1973. Due to the permanent development of the economic, legal, social, etc. and global environment, Romania adapted accordingly her legal tax provisions in tax law area. One of the most relevant moments is the accession of Romanian into European Union. During pre- and after accession phase Romania has adopted the mandatory European fiscal legislation. Beeing member of EU, Romania has indirectly amended many of its double tax treaties sparing the long process of legislative amendments, including individual renegotiation and amendment with each of the contracting EU member states.
Contents
Integral Analysis as System of Measurement and Management of Intellectual Capitals in Companies
State versus Market. Some arguments to surpass the “mirror approach”
Evaluation of Unacademic Behaviour and its Implications on Economic and Social Development
International Double Taxation Avoidance (Domestic Legal Regulations and Fiscal Conventions Concluded by Romania)
Towards a New Basel Accord with More Rigorous Settlements
Consumer Rights in Digital Economy. Case Study of Romanian e-commerce Usage
The Public Pension System of Romania between Crisis and Reforms. The Case of Special Pensions System
Building a Scoring Model for Small and Medium Enterprises