Prioritatea prevederilor convenţiilor pentru evitarea dublei impuneri faţă de legislaţia internă în materie fiscală
Numărul 4 Anul 2016
Double Tax Conventions are international treaties subject to public international law. Therefore, based on the rules and principles of public internaţional law, provisions of the Double Tax Conventions overrides domestic tax legislation. The extent în which this principle is expressed in the domestic tax legislation (Tax Code) does not fully observe the public international law.
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