CONŢINUTUL DUBLEI IMPUNERI JURIDICE INTERNAŢIONALE
THE CONTENT OF DOUBLE INTERNATIONAL LEGAL TAXATION

Summary/Abstract: „Economic” double taxation occurs when the same income or wealth is subject to more than one tax in the same state. The „international legal” double taxation is made when the same taxable matter (income and / or wealth), belonging to the same natural or legal person, is subject to taxation twice, by two different states, for the same period of time. Double „international legal” taxation can occur in the case of both direct, income and wealth taxes, as well as some indirect taxes, in particular value added tax, excise duties and customs duties. Because many people do not know the meaning and content of some of the basics used in this article, we considered it necessary to present them in Annex no. 1.

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