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  • 标题:Avoidance of international double taxation. Taxation of business profits in Romania
  • 本地全文:下载
  • 作者:Florin DUMITER ; Ștefania JIMON
  • 期刊名称:Juridical Tribune
  • 印刷版ISSN:2247-7195
  • 电子版ISSN:2248-0382
  • 出版年度:2017
  • 卷号:7
  • 期号:2
  • 页码:238
  • 出版社:Law Department of the Bucharest University of Economic Studies
  • 摘要:In this article we wanted to achieve a comprehensive analysis of corporate profit taxfor non-residents, from the standpoint of the issues that it creates on the double taxation ofincome and capital. Taxing the corporate profits of non-residents is a particularlyimportant aspect in terms of revenue growth, encouraging foreign investment, andstrengthening cross-border trade. The “source” state will decide the legitimate right to taxthe profits of businesses that operate within its jurisdiction. Tax treaties do not imposelimits on these types of taxing rights, other than those stemming from the obligation toimpose profits, since the issue of taxation is “satisfied”. Moreover, the source of taxrevenue belongs to the source state. Thus, we can see that it is unlikely that the state ofresidence of a non-resident taxpayer should want to “share” such tax revenue. It can beobserved that the state of residence also has the right to tax the profits, but in general itgives credit in respect of taxes of the source state or deducts them for the purpose ofpreventing the occurrence of double taxation. If the state of residence provides a credit fortaxes paid within the source state, taxes which have not been collected and owed to thesource state will constitute a tax transfer to the state of residence, from which the taxpayerwill not have any benefit. As regards Romania, in terms of the treatment of enterprises, thisarticle represents a real quid pro quo, as it tackles both the international and nationaltaxation of corporate profits, through the provisions found in the new Fiscal Code and theCode of Fiscal Procedure, as well as the new proposals on the taxation of turnoverin companies, all of this extrapolated with the new proposals for turnover tax from ITgiants. The article ends with the presentation, comment and analysis of a case ofinternational double taxation, more specifically the taxation of corporate profits, a topic ofgreat importance and current interest regarding jurisprudence in Romania, having the aimto observe, mutadis mutandis, the way in which business profits are taxed in practice. Theconclusion of this article is intended as a genuine caveat to meet the needs of taxpayers andtax authorities on the need for such measures, both nationally and internationally,in terms of corporate profits, measures that have to take into account the internationalframework of the contemporary business environment, which is constantly changing andevolving.
  • 关键词:international double taxation; double non – taxation; permanent;establishment; corporate profits; OECD Model Convention; state of residence; source;state; tax treaty.
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