[1. Arnold, B., Sasseville, J., Zolt, E., (2003), Summary of the Proceedings of an Invitational Seminar on the Taxation of Business Profits under Tax Treaties, Bulletin - Tax Monitor, May 2003, IBFD, pp. 187 - 207.]Search in Google Scholar
[2. De Groot, I. (2015), Exemption Method in the Eu Parent - Subsidiary Directive Amended in Respect of Hybrid Instruments: What about the Credit Method? EC Tax Review, 2015 - 3, pp. 158 - 165.]Search in Google Scholar
[3. Dumiter, F., Boiță, M., (2017a), Transfer Prices Implication upon Tax System. The Romanian Experience, Journal of legal Studies, Vol. 19, Issue 33/2017, pp. 1 - 17.10.1515/jles-2017-0001]Search in Google Scholar
[4. Dumiter, F., Jimon, Ș, (2017b), Double Taxation Conventions in Romania. Case: DSSs Râșnov vs. ANAF Brașov, Journal of Legal Studies, Vol. 20, Issue 34/2017, pp. 1 - 17.10.1515/jles-2017-0013]Search in Google Scholar
[5. Dumiter, F., Jimon, Ș. (2017c), Avoidance of International Double Taxation. Taxation of Business Profits in Romania, Tribuna Juridică, Vol. 7, No. 2, December 2017, pp. 237 -250.]Search in Google Scholar
[6. Kahlenberg, C., Kopec, A., (2016), Hybrid Mismatch Arrangements - A Myth or a Problem that still exists? World Tax Journal, February 2016, pp. 37 - 78.]Search in Google Scholar
[7. Reimer, E., Rust, A. (2015a), Klaus Vogel on Double Taxation Conventions - Fourth Edition - Volume I, Wolters Kluwer Law & Business.]Search in Google Scholar
[8. Reimer, E., Rust A., (2015b), Klaus Vogel on Double Taxation Conventions - Fourth Edition - Volume II, Wolters Kluwer Law & Business.]Search in Google Scholar
[9. Rust, A., (2011), Double Taxation within the European Union, International Tax Conferences of the University of Luxemburg, Wolters Kluwer Law & Business.]Search in Google Scholar
[10. *** Legea nr. 571/2003 privind Codul fiscal, cu modificările si completările ulterioare, inclusiv Normele sale de aplicare;]Search in Google Scholar
[11. *** O.G. Nr. 92/2003 privind Codul de procedura fiscalǎ, republicatǎ, cu modificǎrile şi completǎrile ulterioare, inclusiv Normele sale de aplicare;]Search in Google Scholar
[12. *** Legea nr. 227/2015 privind Codul fiscal, cu modificările si completările ulterioare, inclusiv Normele sale de aplicare;]Search in Google Scholar
[13. *** Legea nr. 207/2015 privind Codul de procedura fiscalǎ, cu modificǎrile şi completǎrile ulterioare;]Search in Google Scholar
[14. *** Legea nr. 241/2005 pentru prevenirea şi combaterea evaziunii fiscale, cu modificările si completările ulterioare;]Search in Google Scholar
[15. *** Ordinul nr. 222/2008 din 8 februarie 2008 privind conţinutul dosarului preturilor de transfer.]Search in Google Scholar
[16. Order no. 2309/2017 of 1 August 2017 amending the Order of the President of the National Agency for Fiscal Administration no. 3.626 / 2016 establishing the list of reporting jurisdictions with which Romania will cooperate on the basis of the Multilateral Agreement of Competent Authorities for Automatic Exchange of Information on Financial Accounts, the List of Non-Ferrous Financial Institutions and the Excluded Accounts List, provided in the legal instruments of international law to which Romania has engaged in the automatic exchange of financial information, published in: Official Gazette no. 635 of 3 August 2017.]Search in Google Scholar
