Fenomenul „treaty shopping” ca abuz al acordurilor bilaterale privind dubla impunere
The phenomenon of "treaty shopping" as an abuse of bilateral agreements regarding double taxation

Summary/Abstract: As the world becomes increasingly interconnected, countries have different systems of confiscation of private property through taxation. From small family businesses to multinationals, worldwide taxpayers tend to try to reduce the amount they pay to the state. However, only international corporations have the resources to engage in tax planning worldwide. In 2012 , the UK held demonstrations against Starbucks and against other companies accused of transferring profits in jurisdictions where taxation is more convenient and in 2013 fashion designers Domenico Dolce and Stefano Gabbana were sentenced to prison for tax evasion. This paper will explore practical tax planning by exploiting the possibilities offered by international tax treaties and agreements (so-called " treaty shopping " ) and its influence on the global economy.

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