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：2010
卷号：2
页码：1-4
语种：English
出版社：Universitaria Craiova
摘要：In the fiscal field,the competition between countries develops as a growing phenomenon,and results in the permanent improvement of the legislation to attract the investments and implicitly,the incomes to be taxed.Most developed countries set the limits of their tax jurisdiction,by defining the concept of resident.In the Romanian legislation,there are transposed the provisions of the OECD Model Convention on defining the residence,both in terms of residence and period of actual presence in Romania of a natural person.The importance of establishing the residence is particularly developed when double taxation occurs,as a consequence of dual residence.
