THEORETICAL UNDERPINNINGS VIS - Á - VIS OF DOUBLE TAXATION PROBLEM
THEORETICAL UNDERPINNINGS VIS - Á - VIS OF DOUBLE TAXATION PROBLEM
Author(s): Florin Dumiter, Anca Laura Opret, Florin TurcasSubject(s): Law, Constitution, Jurisprudence
Published by: Editura Universităţii Vasile Goldiş
Keywords: tax payer; fiscal policy; tax policy criteria; double taxation agreements; fiscal code;
Summary/Abstract: The problem of international double taxation was highlighted in the judicial and economical literature, starting from 1990’s. Double taxation is a serious problem, especially regarding the construction of the so-called fiscal space in European Union. The problem of double taxation has two different dimensions: first, the so-called judicial double taxation which is seen as the situation in which two or multiple states have the subject of taxation the same contributor for the same income or capital; moreover, economical double taxation occurs in the situation in which two different persons are the subject of taxation for the same income or capital. In this article we provide a qualitative overview regarding the most important features of double taxation problems, with a special focus on European Union fiscal space.
Journal: Journal of Legal Studies “Vasile Goldiş”
- Issue Year: 15/2014
- Issue No: 28
- Page Range: 83-99
- Page Count: 17
- Language: English