Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

Author:

Dumiter Florin1,Jimon Ștefania1,Boiță Marius1

Affiliation:

1. “Vasile Goldiş” Western University of Arad

Abstract

Abstract Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their application: the anti-abuse provisions to be found in conventions, the practices of the type treaty shopping, LOB clauses, use of arbitration in the application of double taxation avoidance conventions. The case of Romania is analyzed in this article, through the DSSs Râşnov cause vs. ANAF Brasov, in order to highlight the way in which the framework of the double taxation avoidance convention is applied in Romania, if there are differences and divergences between the de jure provisions of the double taxation avoidance conventions and the de facto application, in practice, a state like Romania, which is in the process of catching up with economies in developed countries. The case presented in this article suggests that there is still room for maneuver to improve the framework for double taxation avoidance conventions in Romania and how they are applied in practice, which their provisions are interpreted and respected.

Publisher

Walter de Gruyter GmbH

Reference16 articles.

1. 1. Arginelli, P., (2013), Multilingual Tax Treaties: Interpretation, Semantic Analysis and Legal Theory, IBFD Doctoral Series 33.

2. 2. Dumiter, F., Jimon, Ș., (2016a), Application of international double taxation conventions in Romania, Juridical Tribune, Vol. 6, Issue 2, December 2016, pp. 182–201.

3. 3. Dumiter, F., Jimon, Ș., (2016b), Double Taxation Conventions in Central and Eastern European Countries, Journal of Legal Studies, Vol. 18, Issue 32/2016, pp. 1 – 12.10.1515/jles-2016-0014

4. 4. Dumiter, F., Pușcaș, A., Dudaș, L., Pribac, L., Jimon, Ș., (2017), Fundamentarea convențiilor de evitare a dublei impuneri fiscale internaționale în România – o abordare holistică, în Volumul Adaptabilitate, Divergențe și Perspective în Contabilitatea și Fiscalitatea Contemporană, CECCAR Arad, Coordonatori: Mateș D., Cernușca L., Micle, N., Dumiter, F., David, D., Costi, B., Horga, P., Editura Casa Cărții de Știință, Cluj – Napoca, pp. 237 – 258.

5. 5. Maisto, G., (2005), Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law, EC International Tax Law Series Volume 1, IBFD.

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