The paper is based on a practical case and refers to the determination of the tax residence of individuals in situations of cross-border mobility. It is not a question of resolving a double/multiple residence conflict, but of establishing the state of residence for the purpose of determining the applicable double taxation convention, the rules for allocating the power to tax and the method of avoiding double taxation. Such situations are increa...

Law no. 151/2015 aims to protect only the vast majority of debtors – honest, but unlucky – which, placed under its protection, can get benefits – and share considerable benefits to creditors and society – consisting of their reintegration into the economic and social life. Therefore, the regulations about debtors’ behaviour, upon the entry, during and after the procedure, will isolate and exclude the debtors who expose themselves to...