This series of three articles, in three parts, analyses the issue of tax evasion, regulated by Law no. 241/2005 regarding the prevention and fighting tax evasion. This first part treats the common aspects of the crime: regulating, notion, through the definition of the terms like fiscal duty, taxes, fiscal base, defined in the Fiscal code and Fiscal procedure code. Considering that not any erosion of the fiscal base, by the tax payer, re...

International double taxation is an excessive fiscal requirement on the taxpayer income and assets, representing a barrier to the movement of capital and to processes for enhancing cooperation between countries and enhancing economic and financial relations between them. For this reason states are concerned with finding solutions to avoid it, tax conventions whose provisions include the principles, criteria, methods and procedures that ...

The article aproaches the issue of the profit treatement and distribution of dividends in a complete and applied way, including for the listed companies. Due to the fact that Law no. 31/1990 does not offer to the intrerpretor a clear and unequivocal text, one shoud try to find solutions resorting to the principles of law, European law, comparative law or the accounting/financial reporting standards.

The article aproaches the issue of the profit treatement and distribution of dividends in a complete and applied way, including for the listed companies. Due to the fact that Law no. 31/1990 does not offer to the intrerpretor a clear and unequivocal text, one should try to find solutions resorting to the principles of law, European law, comparative law or the accounting/financial reporting standards.