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文章基本信息

  • 标题:Fiscal Convention in the Context of Globalization
  • 本地全文:下载
  • 作者:Barbu Costel ; Niţoi (Barbu) Nicoleta
  • 期刊名称:Ovidius University Annals: Economic Sciences Series
  • 电子版ISSN:2393-3127
  • 出版年度:2012
  • 卷号:12
  • 期号:2
  • 语种:English
  • 出版社:Ovidius University Press
  • 摘要:International problems generated by the phenomenon of double taxation appeared for the first time during the Middle Ages. Situations of double taxation were most often caused by the juxtaposing of two or more jurisdictions. The first record of these situations dating since XII century and it is reported on the fees charged in France and Italy.
  • 关键词:globalization;double taxation;model treaty.
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