O TRADIŢIE UITATĂ: CONVENŢIILE ÎNCHEIATE DE ROMÂNIA PENTRU EVITAREA DUBLEI IMPUNERI ÎN MATERIA SUCCESIUNILOR
A FORGOTTEN TRADITION: THE CONVENTIONS CONCLUDED BY ROMANIA FOR THE AVOIDANCE OF DOUBLE TAXATION ON ESTATE AND INHERITANCE TAX

Summary/Abstract: Some might consider that although Romania has concluded several double taxation avoidance conventions, their content does not refer to the tax on successions. Such an assertion is not true because Romania concluded at least two conventions for the avoidance of double taxation on estate and inheritance tax during the interwar period and one after the Second World War. These conventions are less known since the last one was signed almost seventy years ago and historical circumstances made them obsolete. However, these conventions are still in force in Romania’s relations with the Czech Republic, Slovakia and Hungary. That’s why this article aims to present the provisions of the interwar conventions in order to bring back to the attention of the academic community a forgotten tradition: the conventions concluded by Romania for the avoidance of double taxation on estate and inheritance tax. This study is not without interest considering that at some point our legislator may want to reintroduce an inheritance tax.

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