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Fiscal Settlements Of Incomes Obtained From Abroad By Natural Persons Resident In Romania

Author

Listed:
  • Antonescu Mihail

    (Universitatea Spiru Haret, Facultatea de Management Financiar-Contabil Craiova)

  • Buziernescu Radu

    (Universitatea din Craiova, Facultatea de Economie si Administrarea Afacerilor)

Abstract

The resident natural persons and those who qualify for residency conditions are subject to taxation in Romania for the incomes from any source, both from Romania and from abroad. External fiscal credit can be granted in order to avoid double taxation, so that the person can be entitled to deduct from the tax on income due in Romania the tax of income paid abroad, without exceeding the share of the income tax payable in Romania related to the income from abroad. The procedure of granting external fiscal credit vary depending on different categories of income.

Suggested Citation

  • Antonescu Mihail & Buziernescu Radu, 2010. "Fiscal Settlements Of Incomes Obtained From Abroad By Natural Persons Resident In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 488-494, December.
    • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:488-494
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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/075.pdf
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    More about this item

    Keywords

    resident; external fiscal credit; tax; resident natural persons; foreign states;
    All these keywords.

    JEL classification:

    • F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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