CONVENTIONS FOR THE AVOIDANCE OF DOUBLE-TAXATION. ROMANIA CASE
CONVENTIONS FOR THE AVOIDANCE OF DOUBLE-TAXATION. ROMANIA CASE

Summary/Abstract: The international double taxation occurs when one and the same taxable object is subject to taxation in two or more states, for one and the same time period. Legal means of disposal of such conflicts on international scale are tax Conventions, called international double tax. Tax regime of income obtained from activities carried in Romania shall be determined by means of harmonizing the Fiscal Code provisions with the articles of the international tax conventions. The paper aims at highlighting the international legal provisions in the field and their applicability within Romanian law framework.

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