Politica fiscală a României. O analiză a convențiilor de evitare a dublei impuneri în contextul standardelor OCDE (II)
The Romanian Fiscal Policy. An Analysis of Double Taxation Treaties in the Context of the OECD Standards (II)

Summary/Abstract: This article represents the second and last part of a detailed report regarding the fiscal policy of Romania,in the current political and economical context, paying special attention to the fiscal treatment of taxpayers that benefit from the provisions of treaties for the avoidance of double taxation. The present paper succeeds the previously published analysis, including mostly the per se analysis of Romania’s treaties provisions on double taxation avoidance. Moreover, the study analyzes Romania’s double taxation avoidance conventions with 87 states, aligning them with the legal framework included in the OECD Model Convention, United Nations Convention, and the Multilateral Instrument, which was recently ratified through Law no. 5/2022.In this part of the report, we will discuss aspects regarding the scope of the treaties and the interpretation framework, given the variation of formulations and definitions that can be found in the text of the treaties. Also,an analysis on double tax relief methods is due, including special double tax relief provisions included in international conventions. Furthermore, the anti‑disicrimination framework will be analized both from the point of view of the position adopted in regard to the OECD and from the point of view of the consequences of applying the EU regulations in the same field. Anti‑abuse clauses are also to be disputed, focusing Romanians position in regard to the internationally adopted doctrine of the “principal purpose test” (also known as PPT). The study ends with the examination of diverse special treaty provisions, rarely used in romanian practice, a few examples being the clause regarding subsequent changes to internal law, or the“remittance basis” clause.Overall, this study provides a comprehensive and insightful analysis of Romania’s fiscal policy, shedding light on its strengths and weaknesses, and offering valuable insights for policymakers, investors, and other stakeholders.

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