期刊名称：Studia Universitatis Moldaviae: Stiinte Exacte si Economice
印刷版ISSN：1857-2073
电子版ISSN：2345-1033
出版年度：2007
期号：8(08)
页码：226-229
出版社：Moldova State University
摘要：Double taxation is an everlasting international problem that causes fiscal pressure growth and occurrence of taxevasion, slows down economic activities, reduces investment attractiveness and, as a result, reduces to minimum budgetaryfinancial resources drawn from economic entities.An important role in this article belongs to the research of causes of occurrence of double taxation in the internationaltaxation practice
