文章基本信息

标题：METHODS FOR AVOIDING THE DOUBLE IMPOSITION IN THE INTERNATIONAL CONVENTIONAL PRACTICE
本地全文：下载
作者：Ispas Roxana
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2009
卷号：9
期号：1
语种：English
出版社：Ovidius University Press
摘要：The remarkable economic evolutions at global scale are mainly due to the development of trade,technical and scientific cooperation relationships between countries. Respecting the four main principles of the European Single Market related to liberty (the movement of persons,goods,services and capitals) contributed to the wide international business and lead to multiple possibilities of obtaining revenues for an important category of taxpayers. A significant role in maintaining the favorable investment climate is played by the international conventions by establishing the legal framework for avoiding the double imposition of revenues. In the international conventional practice,avoiding the double international legal imposition is being accomplished by the exemption method and by the credit method. These methods also constitute rules proposed by the tax experts who developed the famous OCED and UN Conventions,and are inserted in the 23rd article (A) of these Conventions.
关键词：double economical imposition;double international juridical imposition;and the exemption method;the crediting method.