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 |
【 授权许可】
Unknown