Politica fiscală a României. O analiză a convențiilor de evitare a dublei impuneri în contextul standardelor OCDE (I)
The Romanian Fiscal Policy. An Analysis of Double Taxation Treaties in the Context of the OECD Standards (I)_

Summary/Abstract: This study represents the first part of a comprehensive analysis of Romania’s fiscal policy in the current political-economic context, with a particular focus on the tax treatment of taxpayers who benefit from double taxation treaties. The paper provides a historical overview of Romania’s tax policy and its involvement in the Council for Mutual Economic Assistance. Moreover, the study analyzes Romania’s double taxation avoidance conventions with 87 states, aligning them with the legal framework included in the OECD Model Convention, United Nations Convention, and the Multilateral Instrument, which was recently ratified through Law no. 5/2022. Furthermore, the paper delves into the impact of Romania’s fiscal policy on foreign investors and the country’s overall economic growth. It examines the effectiveness of the double taxation treaties in attracting foreign investment and promoting international trade. The study also evaluates the potential risk sand challenges associated with Romania’s tax policy, including the possibility of tax evasion and the need for greater transparency in tax administration.The analysis includes definitions of notions such as „person”, „transparent entities”, „residence”, and „double residence”, as well as an analysis of income categories on which regulations are applicable. The paper also discusses Romania’s tax approach from the perspective of the geographical applicability of the convention sand the specificities of the exclusive economic zone. The research takes into account the ratification and entry into force of bilateral conventions concluded with each of the 87 states. Overall, this study provides a comprehensive and insightful analysis of Romania’s fiscal policy, shedding light on its strengths and weaknesses,and offering valuable insights for policymakers, investors, and other stakeholders.

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