IDEAS home Printed from https://ideas.repec.org/a/aio/aucsse/v2y2010i4p306-309.html
   My bibliography  Save this article

Comments Of The Ocde 2008model Convention On Establishing The Tax Residence

Author

Listed:
  • Lect. Mihail Antonescu Ph. D

    (Spiru Haret University Faculty of Financial and Accounting Management Craiova, Romania)

  • Ligia Antonescu Ph. D

    (Gheorghe ChiĊ£u National Economic College Craiova, Romania)

Abstract

In the fiscal field, the competition between countries develops as a growing phenomenon, and results in the permanent improvement of the legislation to attract the investments and implicitly, the incomes to be taxed. Most developed countries set the limits of their tax jurisdiction, by defining the concept of resident. In the Romanian legislation, there are transposed the provisions of the OECD Model Convention on defining the residence, both in terms of residence and period of actual presence in Romania of a natural person. The importance of establishing the residence is particularly developed when double taxation occurs, as a consequence of dual residence.

Suggested Citation

  • Lect. Mihail Antonescu Ph. D & Ligia Antonescu Ph. D, 2010. "Comments Of The Ocde 2008model Convention On Establishing The Tax Residence," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-4, May.
    • Handle: RePEc:aio:aucsse:v:2:y:2010:i:4:p:306-309
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/AUCSSE/0038v2-035.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    natural person; legal person; double taxation; residence.;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:aucsse:v:2:y:2010:i:4:p:306-309. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Anca Bandoi (email available below). General contact details of provider: https://edirc.repec.org/data/fecraro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.