<abstract xmlns="http://www.w3.org/1999/xhtml"><p>In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same income or capital. In the European Union these problems suggest that there is a strong need of a “best practice” construction of an optimal fiscal space in order to eliminate or reduce this problem. Central and Eastern European Countries have some special features: on one hand these countries have been influenced by the communist and postcommunism era, and on the other hand there are specific particularities for each country which must be economically and judicially understood and explained. This article highlights the structure, construction and appliance of the double taxation conventions in the Central and Eastern European Countries. The conclusions of this article enact the solutions of the potential problems of double taxation, especially in these former communist countries, with respect to the strengthening of the new fiscal space in the European Union.</p></abstract>

In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same income or capital. In the European Union these problems suggest that there is a strong need of a “best practice” construction of an optimal fiscal space in order to eliminate or reduce this problem. Central and Eastern European Countries have some special features: on one hand these countries have been influenced by the communist and postcommunism era, and on the other hand there are specific particularities for each country which must be economically and judicially understood and explained. This article highlights the structure, construction and appliance of the double taxation conventions in the Central and Eastern European Countries. The conclusions of this article enact the solutions of the potential problems of double taxation, especially in these former communist countries, with respect to the strengthening of the new fiscal space in the European Union.

Double Taxation Conventions in Central and Eastern European Countries

“Vasile Goldis” Western University of Arad

West University of Timisoara, Faculty of Law, PhD Candidate

“Vasile Goldiș” 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 Central and Eastern European Countries"}

In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double...

Double Taxation Conventions in Central and Eastern European Countries

Online veröffentlicht: 30. Dez. 2016

Seitenbereich: 1 - 12

Eingereicht: 01. Sept. 2016

Akzeptiert: 01. Nov. 2016

DOI: https://doi.org/10.1515/jles-2016-0014

Schlüsselwörter
Central and Eastern European Countries, Double Taxation Conventions, Anti Abuse Provisions, Judicial and Economical Double Taxation, Cooperation Protocol

© 2016 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 Central and Eastern European Countries

Online veröffentlicht: 30. Dez. 2016

Seitenbereich: 1 - 12

Eingereicht: 01. Sept. 2016

Akzeptiert: 01. Nov. 2016

DOI: https://doi.org/10.1515/jles-2016-0014

SchlüsselwörterCentral and Eastern European Countries, Double Taxation Conventions, Anti Abuse Provisions, Judicial and Economical Double Taxation, Cooperation Protocol

© 2016 Florin Dumiter et al., published by De Gruyter Open

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

Schlüsselwörter
Central and Eastern European Countries, Double Taxation Conventions, Anti Abuse Provisions, Judicial and Economical Double Taxation, Cooperation Protocol