Articole de la același autor Octavian MARIAN

Avocat, bpv Grigorescu-Ștefănică și Asociații sparl
Noi reguli pentru soluţionarea litigiilor fiscale. Evitarea dublei impuneri
Numărul 3 Anul 2019
Double taxation of income has generated and generates multiple problems among the taxpayers of the Member States, there being situations when for the same type of activity, a taxpayer owes tax on the territory of two or more Member States, creating a conflict of competence regarding the taxation of the taxpayer’s income. In order to regulate how these conflicts are resolved, Council Directive (EU) 2017/1852 of 10 October 2017 on tax disputes r...
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