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Fiscal Convention in the Context of Globalization

Author

Listed:
  • Barbu Costel

    (Valahia University of Targoviste)

  • Niþoi (Barbu) Nicoleta

    (Valahia University of Targoviste)

Abstract

International problems generated by the phenomenon of double taxation appeared for the first time during the Middle Ages. Situations of double taxation were most often caused by the juxtaposing of two or more jurisdictions. The first record of these situations dating since XII century and it is reported on the fees charged in France and Italy.

Suggested Citation

  • Barbu Costel & Niþoi (Barbu) Nicoleta, 2012. "Fiscal Convention in the Context of Globalization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 993-996, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:2:p:993-996
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    More about this item

    Keywords

    globalization; double taxation; model treaty.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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