Cine ne (mai) salvează de dubla impunere?
Who (still) saves us from double taxation?

Summary/Abstract: This article describes the available means of a Romanian taxpayer to fight against economic double taxation (i.e. when the same transaction carried out with a foreign affiliated entity is considered for taxation by both Romanian tax authority and the foreign one). It presents the main advantages and disadvantages of each of the available procedures (national and international), as well as the approach of the Romanian tax authorities that seems to push the taxpayer on the classical road of a national court dispute. Eventually, the authors identify a solution that might prevent a double taxation case which requires nevertheless the involvement and effort of several actors.

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