Perspective asupra impozitării veniturilor pasive în tratatele fiscale: analiza istorică și comparată a convențiilor de evitare a dublei impuneri în România, prin raportare la Convențiile model OCDE (partea a II-a)
Perspectives on the Taxation of Passive Income in Fiscal Treaties: A Historical and Comparative Analysis of Romania’s Double Taxation Conventions, in Relation to the OECD Model Conventions (Second Part)

Summary/Abstract: This article represents the second and final part of an in‑depth analysis of Romania’s policy development regarding tax treaties and the avoidance of double taxation, from the perspective of passive income taxation. The document provides a study of the taxation of passive income derived from interest (Article 11 of the OECD Model) and royalties (Article 12 of the OECD Model), as well as capital investments (Articles 13 and 22 of the OECD Model) and other income sources (Article 21). Additionally, it includes a revealing analysis of the concepts of beneficial ownership, permanent establishment, and anti‑abuse clauses. In our analysis, we reference not only the articles of the OECD and UN Models but also the concepts defined by Romanian legislators over time, correlated with perspectives from case law, domestic doctrine, and international doctrine. Using comparative‑narrative methods and quantitative data analyses, we examined the double taxation avoidance agreements concluded by Romania with 86 countries, as well as 14 renegotiated treaties. Differences in perspectives on passive income taxation are highlighted through comparative graphs and data tables to identify general geopolitical trends and trends in renegotiated agreements.

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