Fiscal Convention in the Context of Globalization

International problems generated by the phenomenon of double taxation appeared for the first time during the Middle Ages. Situations of double taxation were most often caused by the juxtaposing of two or more jurisdictions. The first record of these situations dating since XII century and it is reported on the fees charged in France and Italy.

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Year of publication:	2012
Authors:	Costel, Barbu ; Niþoi (Barbu) Nicoleta
Published in:	Ovidius University Annals, Economic Sciences Series. - Facultatea de Ştiinţe Economice, ISSN 1582-9383. - Vol. XII.2012, 2, p. 993-996
Publisher:	Facultatea de Ştiinţe Economice
Subject:	globalization \| double taxation \| model treaty

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Extent:	application/pdf
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

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