Articole de la același autor Dr. Natalia ȘVIDCHI

Despre puterea de imixtiune a autorităților fiscale în clauzele contractuale
Numărul 4 Anul 2023
Frequently, in order to obtain tax results (amounts to be collected to the budget), tax auditors act as interpreters of the agreements concluded between the audited taxpayer and its trading partners. This paper attempts to analyze such situations and to identify the criteria for such interference, as well as its limitations. ...
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Limitarea deductibilităţii costurilor excedentare ale îndatorării
Numărul 6 Anul 2022
Interest expenses and the costs economically equivalent to interest have challenged for a long time the international tax environment to find a solution with the purpose to eliminate or, at the very least, to limit the related abusive tax practices.With the objective of establishing a consistent rule within the international tax framework, in 2015, O.E.C.D. adopted Action 4 as part of the B.E.P.S. Project, which recommendations were take...
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Despre obligația de motivare în dreptul fiscal (I)
Numărul 4 Anul 2021
The statement of reasons within the administrative tax decisions issued upon the conclusion of a tax audit, but also in the administrative procedure of reviewing the tax appeals continues to represent an aspiration. This paper is an essay to highlight that the achievement of an appropriate state of reasons in the field of the administrative tax decisions needs both legislative interventions, consisting especially in the amendment of the secon...
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Articolul 11 din Convenţiile Model OCDE şi ONU
Numărul 11 Anul 2013
The following paper analyses the provision of article 11 form of OECD and UN Model Conventions. Article 11 is used in both Model Conventions in order to regulate the taxation of interest incomes derived from cross-border relations. In the same time, the reader shall be informed on the way Romania has understood to regulate the taxation of the interest incomes within the double taxation convention it became party to. After more than 75 years of...
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Evoluţia reglementării privind impozitarea dobânzilor în Convenţiile Model OCDE şi ONU
Numărul 8 Anul 2013
This paper purpose is to identify the historical reasons which underlie the current tax treatment of the interest payments under the Model Conventions elaborated by the Organization for Economic Cooperation and Development and by the United Nations. Although similar from the regulatory point of view, the different treatment of the interest income under the two Model Conventions is important, mainly due to their general purposes and to the way t...
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