FISCAL SETTLEMENTS OF INCOMES OBTAINED FROM ABROAD BY NATURAL PERSONS RESIDENT IN ROMANIA

The resident natural persons and those who qualify for residency conditions are subject to taxation in Romania for the incomes from any source, both from Romania and from abroad. External fiscal credit can be granted in order to avoid double taxation, so that the person can be entitled to deduct fro...

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Bibliographic Details
Published inAnalele Universităţii din Oradea. Ştiinţe economice Vol. 1; no. 2; pp. 488 - 494
Main Authors Buziernescu Radu, Antonescu Mihail
Format Journal Article
LanguageGerman
Published University of Oradea 01.12.2010
Subjects
external fiscal credit
foreign states
resident
resident natural persons
tax
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Summary:The resident natural persons and those who qualify for residency conditions are subject to taxation in Romania for the incomes from any source, both from Romania and from abroad. External fiscal credit can be granted in order to avoid double taxation, so that the person can be entitled to deduct from the tax on income due in Romania the tax of income paid abroad, without exceeding the share of the income tax payable in Romania related to the income from abroad. The procedure of granting external fiscal credit vary depending on different categories of income.
ISSN:1222-569X
1582-5450