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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 5, Number 3, Year 2017| DOUBLE TAXATION - METHODS OF AVOIDING IT AT NATIONAL AND INTERNATIONAL LEVEL | 
Download | | Author(s): Maia Bajan, Alexandrina Ciorchina, Nicoleta Trudov | | DOI: 10.4316/EJAFB.2017.532 | | Abstract: Double taxation is the levy of tax by two or more jurisdictions on the same declared income asset
or financial transaction.
Depending on the juridical aspects related to the legislator's will, double taxation can be
deliberated or unintentional. It is also based on various criteria of appearance, such as residency
criterion, criterion of nationality and source of income. There exist different methods to avoid
double taxation at national and international level, by respecting both domestic laws and
conventions signed between the involved parties. | | Keywords: Double Taxation, Residency Criterion, Criterion Of Nationality, Criterion For Source Of
Income, Methods To Avoid | References:
1. Codul Fiscal Al Republicii Moldova. Http://www.fisc.md/CodulfiscalalRM.aspx.
2. Criclivaia D., Hîncu R. (2008), Fenomenul Dublei Impuneri: Aspecte Teoretice Si Practice, Editura ASEM, Chi?in?u.
3. Marian A. (2003), Dubla Impunere Interna?ional?. Modalit??i De Evitare, Editura Economica.
4. Mo?teanu, R.N. (2003) „Dubla Impunere Interna?ional?”, Editura Didactic? ?i Pedagogic?, Bucure?ti.
5. Http://treaties.fco.gov.uk/treaties/treaty.htm.
6. Http://www.studiomodolo.it/Documenti/Prassi/Fisco/Conv_fiscali/finl-en.pdf.
7. Http://www.mf.gov.md/cooperinternal/es/trintern/trataplic.
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