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Journals
Journal of Legal Studies
Volume 23 (2019): Issue 37 (June 2019)
Open Access
Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s
versus
Anaf Braşov
Florin Dumiter
Florin Dumiter
,
Ștefania Amalia Jimon
Ștefania Amalia Jimon
and
Florin Gheorghe Bene
Florin Gheorghe Bene
| Jul 18, 2019
Journal of Legal Studies
Volume 23 (2019): Issue 37 (June 2019)
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Published Online:
Jul 18, 2019
Page range:
1 - 15
Received:
Jan 01, 2019
Accepted:
Apr 01, 2019
DOI:
https://doi.org/10.2478/jles-2019-0001
Keywords
OECD and UN Model Conventions
,
taxation criteria
,
methods for avoiding international double taxation
,
judicial double taxation
,
economical double taxation
,
bilateral and multilateral agreements
,
tax behavior
,
international arbitrage
© 2019 Florin Dumiter et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
Florin Dumiter
“Vasile Goldiș” Western University of Arad,
Romania
Ștefania Amalia Jimon
“Vasile Goldiș” Western University of Arad,
Romania
Florin Gheorghe Bene