Rezidenţa fiscală a persoanei fizice în contextul mobilităţii transnaţionale. Caz practic

Asist. cercet. dr., av. Natalia ŞVIDCHI

Facultatea de Drept, Universitatea de Vest din Timişoara,

Baroul Timiş

ABSTRACT

The paper is based on a practical case and refers to the determination of the tax residence of individuals in situations of cross-border mobility. It is not a question of resolving a double/multiple residence conflict, but of establishing the state of residence for the purpose of determining the applicable double taxation convention, the rules for allocating the power to tax and the method of avoiding double taxation. Such situations are increasingly common in practice and create problems for both tax authorities and taxpayers. During the analysis, the author tried to determine whether double tax treaties, concluded under the OECD Model Convention, provide indications to solve the difficulties caused by establishing the tax residence, and for the scenario in which a solution is...