<abstract xmlns="http://www.w3.org/1999/xhtml"><p>Conventions to avoid double taxation are the <italic>panacea</italic> of tax law, <italic>lato sensu</italic>, and direct taxation, <italic>stricto sensu</italic>. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their application: the anti-abuse provisions to be found in conventions, the practices of the type treaty shopping, LOB clauses, use of arbitration in the application of double taxation avoidance conventions. The case of Romania is analyzed in this article, through the DSSs Râşnov cause vs. ANAF Brasov, in order to highlight the way in which the framework of the double taxation avoidance convention is applied in Romania, if there are differences and divergences between the <italic>de jure</italic> provisions of the double taxation avoidance conventions and the <italic>de facto</italic> application, in practice, a state like Romania, which is in the process of catching up with economies in developed countries. The case presented in this article suggests that there is still <italic>room for maneuver</italic> to improve the framework for double taxation avoidance conventions in Romania and how they are applied in practice, which their provisions are interpreted and respected.</p></abstract>

Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their application: the anti-abuse provisions to be found in conventions, the practices of the type treaty shopping, LOB clauses, use of arbitration in the application of double taxation avoidance conventions. The case of Romania is analyzed in this article, through the DSSs Râşnov cause vs. ANAF Brasov, in order to highlight the way in which the framework of the double taxation avoidance convention is applied in Romania, if there are differences and divergences between the de jure provisions of the double taxation avoidance conventions and the de facto application, in practice, a state like Romania, which is in the process of catching up with economies in developed countries. The case presented in this article suggests that there is still room for maneuver to improve the framework for double taxation avoidance conventions in Romania and how they are applied in practice, which their provisions are interpreted and respected.

Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

“Vasile Goldiş” Western University of Arad

Journal of Legal Studies

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov"}

Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double...

Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

Published Online: Feb 09, 2018

Page range: 1 - 17

Received: Sep 01, 2017

Accepted: Nov 01, 2017

DOI: https://doi.org/10.1515/jles-2017-0013

Keywords
double taxation, tax treaty, fiscal space, double legal and economic taxation, income tax and capital, abuse, treaty shopping, capital import neutrality

© 2017 Florin Dumiter et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

Published Online: Feb 09, 2018

Page range: 1 - 17

Received: Sep 01, 2017

Accepted: Nov 01, 2017

DOI: https://doi.org/10.1515/jles-2017-0013

Keywordsdouble taxation, tax treaty, fiscal space, double legal and economic taxation, income tax and capital, abuse, treaty shopping, capital import neutrality

© 2017 Florin Dumiter et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
double taxation, tax treaty, fiscal space, double legal and economic taxation, income tax and capital, abuse, treaty shopping, capital import neutrality