La ce folosesc conventiile de evitare a dublei impuneri?
Din punct de vedere juridic, dubla impunere internationala apare atunci cand acelasi venit obtinut de catre un contribuabil este impozitat de catre doua state. Pentru a combate efectele daunatoare pe care dubla impunere internationala le imprima asupra liberului schimb de bunuri si servicii si miscarii de capital, tehnologiei si persoanelor, statele lumii au incheiat conventii bilaterale sau multilaterale prin care ofera un mijloc de solutionare, pe o baza unitara, a celor mai des intalnite probleme care apar in domeniul dublei impuneri internationale.
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