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OECD MODEL TAX CONVENTION

The publication of this work in Romanian is a premiere. Romania, as a EU Member State, benefits from the free movement of goods, services, capitals and persons. Therefore, this book responds to the need to clarify and standardise the tax provisions for economic operators carrying trans-national business activities, from a European taxation perspective.

The purpose of this work is to provide the required know how for a range of situations which arise in the international legal context of double taxation.

This book is useful both for the specialists in the tax administrations and for the private sector. It is a useful working tool for fiscal authorities, due to the guidelines and specialised comments contained herein, as well as for the taxpayers, who will find comprehensive explanations about the avoidance of double taxation, which is necessary for them to carry out commercial activities, plan transactions and business investments. It also includes definitions of the terms used in several articles of the Convention, such as “resident” or “permanent establishment”.

This work also presents various taxation methods for different types of incomes and capitals, such as: Income from Immovable Property, Business Profits, Shipping, Inland Waterways Transport and Air Transport, Associated Enterprises, Dividends, Interests, Royalties, Capital Gains, Income from Employment, Directors’ Fees, Artists and Sportsmen, Pensions, Government Service, Students, Other Income, as well as rules to avoid double taxation in various situations (Exemption Method and Credit Method).

We have considered that this work brings important support to the specialists in the field and the necessary clarifications on double taxation.

This is the seventh edition of the consolidated version of the loose leaf publication of the OECD Model Tax Convention on Income and Capital, published for the first time in the loose leaf format in 1992 and updated on a regular basis.

This consolidated version includes the text of the Model Tax Convention as valid on July 17th, 2008, after the adoption of the seventh update by the OECD Council. The historical notes from tome I of the loose leaf version, as well as the detailed list of the tax conventions between the OECD Member Countries and of the Reports included in tome II of the loose leaf version have been integrated in this version.

We hope that this book will be useful both for the specialists in the field and for those interested in tax-related issues, and that it will be the first in a series of reference works on the adaptation of the relevant Romanian requirements to the European legislation.

Camelia Dobre
Managing Partner
UHY Audit CD

EuroABOUT US

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