Exigenţele evitării dublei impuneri cu privire la impozitele directe: paradigme globale şi metamorfoze europene
02 01 2012
The first part of this article represents a general inquiry concerning double taxation and its avatars on the global market. First, it shows the mechanisms and phenomena which made double taxation a world-spread economical “evil” and the subtle ties which bind it to the concept – and reality – of tax competition. In this context, we present the historical genesis of double taxation – starting with its medieval roots – and indicate a taxonomic ...
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