期刊论文详细信息
Juridical Tribune
Avoidance of international double taxation. Taxation of business profits in Romania
Florin Dumiter1  Ștefania Jimon1 
[1] “Vasile Goldiș” Western University of Arad, Romania;
关键词: international double taxation;    double non – taxation;    permanent establishment;    corporate profits;    OECD Model Convention;    state of residence;    source state;    tax treaty;   
DOI  :  
来源: DOAJ
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