期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2008
卷号：6
页码：2734-2743
语种：English
出版社：Universitaria Craiova
摘要：The phenomenon of double taxation arises not due to the different structures of tax systems,but due to the different conceptions (criteria) which underlie the taxation.Two conceptions apply in the tax practice: territorial conception,which underlies the source criteria (origin) of revenues or the place where the property is located;and the global and world conception,which underlies the residence criteria (of tax residence) or the nationality of the taxpayer,natural person,respectively of the registered office of the taxpayer,legal person.With the purpose of avoiding the double taxation,our country uses both unilateral legislative measures and the negotiation and conclusion of bilateral or multilateral conventions with the partner states,the two measures of tax harmonization being used simultaneously.Our legislation applies the criteria of territoriality and citizenship regarding the settlement of tax rates,taxes,contributions and other public revenues by means of which the double taxation tries to be avoided.
