The Experts below are selected from a list of 4764 Experts worldwide ranked by ideXlab platform
Florin Dumiter - One of the best experts on this subject based on the ideXlab platform.
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Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov
The Journal of Legal Studies, 2019Co-Authors: Florin Dumiter, Stefania Jimon, Florin Gheorghe BeneAbstract:Abstract International Double Taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a qualitative overview regarding the appearance and evolution of the main Double Taxation conventions and their legal framework. In this article it is tackled some important issues, namely: the rationale behind the construction and engaging in Double Taxation conventions; the need for a coherent and just application of those conventions; the historical appearance and evolution of the Double Taxation conventions, as well as the quid pro quo OECD Model Convention and UN Model Convention. The conclusions of this article highlight the importance and ultimately need for construction of best practices new and complex multilateral tax convention at the UE level in order to diminish the contagious effects of the treaty shopping practices. The case study presented in this article from the Romanian jurisprudence highlights the multi-faced concept of Double Taxation and the comprehension approach which must be undertaken in order to solve the complex issues of the international Taxation via Double Taxation treaties.
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Double Taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov
The Journal of Legal Studies, 2017Co-Authors: Florin Dumiter, Stefania Jimon, Marius BoițăAbstract:AbstractConventions to avoid Double Taxation are thepanaceaof 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 thede jureprovisions of the Double Taxation avoidance conventions and thede factoapplication, 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 stillroom for maneuverto improve the framework for Double Taxation avoidance conventions in Romania and how they are applied in practice, which their provisions are interpreted and respected.
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Double Taxation Conventions in Central and Eastern European Countries
The Journal of Legal Studies, 2016Co-Authors: Florin Dumiter, Stefania JimonAbstract: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.
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Double Taxation conventions, structure and evolution of the american tax system
The Journal of Legal Studies, 2016Co-Authors: Florin Dumiter, Daniel Berlingher, Anca Opret, Silvia Paula TodorAbstract:Abstract This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the Taxation applied to each public financial income category. The topic chosen is based on the idea that the US tax system is different from the European system, while also considering that the USA is the world leader in business, trade and investment, and seen as a true “streamliner” of the world. The US economy is strongly influenced by sectors that prevail at the federal level: industry, education, trade, telecommunications, and transportation. The research methodology used in this article consists of a comprehensive analysis of key concepts regarding tax levying activities, providing an explanation of the tax policy, a critical analysis of the US system in terms of tax legislation, and a history of international Double Taxation conventions concluded by the US with other countries, given that the USA may be an archetype (best practice) in terms of the Double Taxation agreements network, regarding both the number of countries with which they have been concluded, and the types of agreements on income and capital. In our opinion, the results of this study indicate the optimal technical framework used by the American system to identify and implement the most sustainable methods, techniques and procedures in order to reduce the scope of international Double Taxation on income and capital worldwide.
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application of international Double Taxation conventions in romania
Juridical Tribune (Tribuna Juridica), 2016Co-Authors: Florin Dumiter, Stefania JimonAbstract:In this article we sought to address the international Double Taxation phenomenon from two different standpoints. To begin with, in the first part we analysed the framework of international Double Taxation, and how this topic was tackled in both Romanian and international literature.International Double Taxation has been analyzed, mutatis mutandis, from an economic perspective, more precisely in terms of the implications that it generates on economies, on added value, on capital flows, on the internationalisation of business. Second, I believed it was important to analyse international Double Taxation from a legal perspective, through the jurisdictional effects of obtaining income or holding property at the European or international level. Romania's case is carefully approached in this paper, aiming to highlight the issues Romania is facing concerning cooperation in tax matters with authorities from other countries, how the more than 80 Double Taxation conventions are applied and interpreted, but also other aspects that should be considered by the Romanian tax authorities, based on the provisions of the Fiscal Code and the Fiscal Procedure Code. The article ends by presenting, commenting on and analysing two test cases in international Double Taxation, of remarkable importance and actuality for Romanian jurisprudence to observe how complex Double Taxation mechanisms operate in practice. The conclusion of this article emphasises the importance ofsignificant “steps” achieved by Romania on the path to creating a true “fiscal area” in the European Union, as well as the “corridors” that should be inserted to correct economic – legal and economic deficiencies and gaps, in order to strengthen the fiscal area.
Stefania Jimon - One of the best experts on this subject based on the ideXlab platform.
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Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov
The Journal of Legal Studies, 2019Co-Authors: Florin Dumiter, Stefania Jimon, Florin Gheorghe BeneAbstract:Abstract International Double Taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a qualitative overview regarding the appearance and evolution of the main Double Taxation conventions and their legal framework. In this article it is tackled some important issues, namely: the rationale behind the construction and engaging in Double Taxation conventions; the need for a coherent and just application of those conventions; the historical appearance and evolution of the Double Taxation conventions, as well as the quid pro quo OECD Model Convention and UN Model Convention. The conclusions of this article highlight the importance and ultimately need for construction of best practices new and complex multilateral tax convention at the UE level in order to diminish the contagious effects of the treaty shopping practices. The case study presented in this article from the Romanian jurisprudence highlights the multi-faced concept of Double Taxation and the comprehension approach which must be undertaken in order to solve the complex issues of the international Taxation via Double Taxation treaties.
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Double Taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov
The Journal of Legal Studies, 2017Co-Authors: Florin Dumiter, Stefania Jimon, Marius BoițăAbstract:AbstractConventions to avoid Double Taxation are thepanaceaof 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 thede jureprovisions of the Double Taxation avoidance conventions and thede factoapplication, 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 stillroom for maneuverto improve the framework for Double Taxation avoidance conventions in Romania and how they are applied in practice, which their provisions are interpreted and respected.
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Double Taxation Conventions in Central and Eastern European Countries
The Journal of Legal Studies, 2016Co-Authors: Florin Dumiter, Stefania JimonAbstract: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.
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application of international Double Taxation conventions in romania
Juridical Tribune (Tribuna Juridica), 2016Co-Authors: Florin Dumiter, Stefania JimonAbstract:In this article we sought to address the international Double Taxation phenomenon from two different standpoints. To begin with, in the first part we analysed the framework of international Double Taxation, and how this topic was tackled in both Romanian and international literature.International Double Taxation has been analyzed, mutatis mutandis, from an economic perspective, more precisely in terms of the implications that it generates on economies, on added value, on capital flows, on the internationalisation of business. Second, I believed it was important to analyse international Double Taxation from a legal perspective, through the jurisdictional effects of obtaining income or holding property at the European or international level. Romania's case is carefully approached in this paper, aiming to highlight the issues Romania is facing concerning cooperation in tax matters with authorities from other countries, how the more than 80 Double Taxation conventions are applied and interpreted, but also other aspects that should be considered by the Romanian tax authorities, based on the provisions of the Fiscal Code and the Fiscal Procedure Code. The article ends by presenting, commenting on and analysing two test cases in international Double Taxation, of remarkable importance and actuality for Romanian jurisprudence to observe how complex Double Taxation mechanisms operate in practice. The conclusion of this article emphasises the importance ofsignificant “steps” achieved by Romania on the path to creating a true “fiscal area” in the European Union, as well as the “corridors” that should be inserted to correct economic – legal and economic deficiencies and gaps, in order to strengthen the fiscal area.
Kathy Thersby - One of the best experts on this subject based on the ideXlab platform.
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Double tax agreements don't always prevent Double Taxation : foreign income
2005Co-Authors: Kathy ThersbyAbstract:Extracted from text ... August 2005 5 FOREIGN INCOME Double Tax Agreements don't always prevent Double Taxation By KATHY THERSBY THE TAX costs of South African companies doing business outside South Africa's borders could seriously erode margins. Even though South Africa has entered into Double Taxation agreements and treaties with a number of countries, foreign income earned by a South African resident is often taxed in both South Africa and the foreign country concerned. VENTURING into previously untapped markets may be lucrative, but the costs of doing business outside South Africa could be surprisingly costly, warns Charles MacKenzie, international tax partner at Ernst & ..
Anca Opret - One of the best experts on this subject based on the ideXlab platform.
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Double Taxation conventions, structure and evolution of the american tax system
The Journal of Legal Studies, 2016Co-Authors: Florin Dumiter, Daniel Berlingher, Anca Opret, Silvia Paula TodorAbstract:Abstract This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the Taxation applied to each public financial income category. The topic chosen is based on the idea that the US tax system is different from the European system, while also considering that the USA is the world leader in business, trade and investment, and seen as a true “streamliner” of the world. The US economy is strongly influenced by sectors that prevail at the federal level: industry, education, trade, telecommunications, and transportation. The research methodology used in this article consists of a comprehensive analysis of key concepts regarding tax levying activities, providing an explanation of the tax policy, a critical analysis of the US system in terms of tax legislation, and a history of international Double Taxation conventions concluded by the US with other countries, given that the USA may be an archetype (best practice) in terms of the Double Taxation agreements network, regarding both the number of countries with which they have been concluded, and the types of agreements on income and capital. In our opinion, the results of this study indicate the optimal technical framework used by the American system to identify and implement the most sustainable methods, techniques and procedures in order to reduce the scope of international Double Taxation on income and capital worldwide.
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German Tax System: Double Taxation Avoidance Conventions, Structure and Developments
The Journal of Legal Studies, 2015Co-Authors: Florin Dumiter, Florin Turcas, Anca OpretAbstract:Abstract This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the Taxation typology functions. This theme was chosen in order to expose the principles of German Taxation system. With a tumultuous and troubled history, mainly caused by the two World Wars‟ destructions, the German state is considered the „economic locomotive” and a pillar of the European Union. Germany‟s economy is mainly driven by the automotive industry, chemical industry, telecommunications, commerce and agriculture. Of particular importance is the qualitative analysis of conventions for the avoidance of Double Taxation concluded by Germany; and related implications on fiscal policy. The methodology used in this paper consists of presenting literature derived theories and practical analysis of the German tax system in terms of tax legislation and the evolution of Double Taxation conventions concluded by Germany with different countries. After the study, the conclusions on the size of the national tax system driven by the example of the German tax system were founded.
Ruth Mason - One of the best experts on this subject based on the ideXlab platform.
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wynne it s not about Double Taxation
2015Co-Authors: Michael S Knoll, Ruth MasonAbstract:This Article discusses Wynne v. Comptroller, a dormant Commerce Clause case against Maryland pending before the Supreme Court. We use economic analysis to rebut Maryland’s claim that its tax regime does not discriminate against interstate commerce. We also argue that the parties’ framing of the central issue in the case as whether the Constitution requires states to relieve Double Taxation draws focus away from the discrimination question, and therefore could undermine the Wynnes’ case and lead to unjustified narrowing of the dormant Commerce Clause. We also show how our approach to tax discrimination resolves many of the issues that seemed to trouble the Justices at oral argument.
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Double Taxation a european switch in time
2007Co-Authors: Georg Kofler, Ruth MasonAbstract:This article considers whether the fundamental freedoms of the EC Treaty encompass an absolute requirement on the Member States to mitigate Double Taxation, and it concludes that such a requirement could reasonably be inferred from the goals of the fundamental freedoms and the European Court of Justice's "Double burden" jurisprudence. Notwithstanding the reasonableness of that interpretation, in the recent Kerckhaert & Morres case, the Court of Justice seems to have held that juridical Taxation does not violate the EC Treaty, even though Double Taxation distorts the Internal Market. We review the history of the Court's relevant jurisprudence, consider whether the Court has left any room for future rulings proscribing juridical Double tax, and compare the treatment of Double state Taxation in the United States by the Supreme Court under the dormant Commerce Clause.
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Double Taxation: A European 'Switch in Time'?
2007Co-Authors: Georg Kofler, Ruth MasonAbstract:This article considers whether the fundamental freedoms of the EC Treaty encompass an absolute requirement on the Member States to mitigate Double Taxation, and it concludes that such a requirement could reasonably be inferred from the goals of the fundamental freedoms and the European Court of Justice's "Double burden" jurisprudence. Notwithstanding the reasonableness of that interpretation, in the recent Kerckhaert & Morres case, the Court of Justice seems to have held that juridical Taxation does not violate the EC Treaty, even though Double Taxation distorts the Internal Market. We review the history of the Court's relevant jurisprudence, consider whether the Court has left any room for future rulings proscribing juridical Double tax, and compare the treatment of Double state Taxation in the United States by the Supreme Court under the dormant Commerce Clause.