Developments and Thoroughgoing Studies on Taxation of Royalties Obtained by French Non-Residents in Romania

Romanian tax legislation continues to contain contradictory provisions that give it a strong ambiguity and which often generates controversy in interpretation and application. The authors of the research show the situations of tax income from royalties obtained by a French non-resident from a Romanian beneficiary. Thus, are addresses the taxation from the perspective of (i) the law, (ii) the avoidance of double taxation (CEDI) concluded by Romania with other countries and (iii) the EU legislation. Also, the authors present one of the cases of controversy generated by the Romanian tax legislation, which create controversy and maintain a high level of uncertainty in the business environment.

  Developments and Thoroughgoing Studies on Taxation of Royalties Obtained by French Non-Residents in Romania (296.1 KiB, 1,166 hits)

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