标题：The fiscal regime of the non-residents in the community legislation. The problems of the fiscal convention of the O.C.D.E. Model regarding the taxes on income and capital
期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2011
卷号：1
期号：13
页码：22-26
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：The O.C.D.E. Fiscal Convention regarding the taxes on income and capital offers a way of uniformly resolving the most common issues that appear in the international juridical double taxation field. According to the recommendation of the O.C.D.E., member states have to comply to this Convention Model when the conventions or revisions of the existent billateral conventions end. The Model Convention refers to eliminating double taxation, but also adopts the theme of preventing tax evasion and non-discrimination.
关键词：non-residents fiscal regime; fiscal convention; income taxes; capital taxes
