The 1928 draft Convention for the Prevention of Double Taxation in the Special Matter of Succession Duties. The Conventions concluded by Romania
The 1928 draft Convention for the Prevention of Double Taxation in the Special Matter of Succession Duties. The Conventions concluded by Romania
Author(s): Silviu Dorin ŞchiopuSubject(s): Social Sciences, Law, Constitution, Jurisprudence
Published by: Editura Universitatii Transilvania din Brasov
Keywords: double taxation; inheritance taxes; death duties; succession duties; draft tax convention; League of Nations
Summary/Abstract: Romania has concluded two conventions for the avoidance ofdouble taxation on estate and inheritance tax during the interwar period.Since one of these conventions is still in force and the difficulties caused bythe burdens resulting from inheritance tax in cross-border situations are ofgreat importance to the proper functioning of the EU and of the internalmarket, this short article aims to compare the solutions proposed by the 1928Draft Convention for the Prevention of Double Taxation in the SpecialMatter of Succession Duties and the conventions concluded by Romania in1932 and 1934, considering that at some point our legislator may want toreintroduce an inheritance tax.
Journal: Bulletin of the Transilvania University of Braşov, Series VII: Social Sciences and Law
- Issue Year: 10/2017
- Issue No: 2
- Page Range: 167-172
- Page Count: 6
- Language: English
