Tax competition is particularly evident with regard to attracting foreign direct investment, portfolio investment to finance investment, higher skilled jobs, etc. Taxpayers may choose thus the tax for those residences that offer a combination of public goods and taxes that satisfy the highest...

The politics and tax legislation being a manifestation of strict sovereignty of the State, the phenomenon of double taxation occurs frequently representing a difficult poison for the foreign trade activity, especially hindering investments abroad, technology transfer or proliferation outside of...

In case a tourist package or a trip sold by a Romanian tourism agency consists in deploying the services on Romanian territory, there can be applied the normal taxation regime, in which case the agency can deduct the VAT paid to the service providers and apply the VAT to its client at the total...

The Danube is the second longest river in Europe, with a total length of 2850 km, along the countries of Central and Eastern Europe, its longest stretch being on the Romanian territory (around 1100 km). Transi and trade on the Danube has increased since the eighteenth century, when the river...