| Conţinutul numărului revistei |
| Articolul precedent |
| Articolul urmator |
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 296 10 |
| Ultima descărcare din IBN: 2024-03-14 11:32 |
| Căutarea după subiecte similare conform CZU |
| 336.227.1.025(478) (2) |
| Государственные доходы (477) |
 SM ISO690:2012CAZACU, Vitalie, MARIŢ, Alexandru. International instruments and procedural aspects in the process of avoiding double taxation in terms of the application of international treaties in the Republic of Moldova . In: Relaţii internaţionale. Plus, 2022, nr. 1(21), pp. 112-126. ISSN 1857-4440. DOI: https://doi.org/10.52327/1857-4440.2022.1(21).14 |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Relaţii internaţionale. Plus | ||||||
| Numărul 1(21) / 2022 / ISSN 1857-4440 /ISSNe 2587-3393 | ||||||
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| DOI:https://doi.org/10.52327/1857-4440.2022.1(21).14 | ||||||
| CZU: 336.227.1.025(478) | ||||||
| Pag. 112-126 | ||||||
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The conventions are the norms superior to signatory states’ laws. The object of the fiscal conventions is the restriction of the fiscal super tasks that result from operations that imply outcome transfers as well as, the promotion of development of economic relations with a foreign state. The double international fiscal taxation must be examined according to the fiscal policy peculiarities and the ways of taxation used by different states. That’s why, in order to achieve this goal, we use instruments and means that lead to the double taxation avoidance. |
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| Cuvinte-cheie double taxation, international tax conventions, custom, jurisprudence, doctrine, dividends, interest, commissions, taxation |
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