Adoptarea mãsurilor anti-abuz în cadrul
aplicãrii Convențiilor de evitare a dublei impuneri
Adoption of anti-abuse measures under thethe application of the Double Taxation Conventions.
Subject(s): Law, Constitution, Jurisprudence
Published by: Universul Juridic
Keywords: taxpayer; anti – abuse outlines; bilateral and multilateral tax treaties; treaty shopping; legal abuses; double taxation conventions interpretation; teleological arguments
Summary/Abstract: Double Taxation Conventions establish the judicial relationships between the Contranting States at the European level. Thereby, mutadis mutandis, the states agree to refrain from taxation in certain situations, as well as to concede certain measures regarding the tax exemptions, for avoiding discrimation measures. Nevertheless, the Double Taxation Conventions have a design which must produce a certain impact upon national tax legislation. Moreover, the Contracting States, gain the prerogative upon the imple¬men-tation method of the contractual obligations which occur throughout tax treaties. Therefore, the implementation process will depend of the individual rules of each country which governs the relationship between international law and national law. The conclusion of this article consists in revealing the compromise upon the foundation of double taxation conventions. We could not identificate any specific reason for which the less perfect solutions cannot be replaced by other imperfect solutions, given that the balance interests and the logical point of view tilt to them. In our opinion, it will be always depending upon the national administrative and judicial authorities engaged in the implementation process of the contractual obligations which occur upon the double taxation conventions, either directly, throughout treaty eastablishment, or by the imple¬men¬tation of the respective national legislation.
- Issue Year: 2017
- Issue No: 1
- Page Range: 100-117
- Page Count: 18
- Language: Romanian