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Journal of Legal Studies
Volume 20 (2017): Issue 34 (December 2017)
Open Access
Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov
Florin Dumiter
Florin Dumiter
,
Ștefania Jimon
Ștefania Jimon
and
Marius Boiță
Marius Boiță
| Feb 09, 2018
Journal of Legal Studies
Volume 20 (2017): Issue 34 (December 2017)
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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.