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THE 1928 DRAFT CONVENTION FOR THE PREVENTION OF DOUBLE TAXATION IN THE SPECIAL MATTER OF SUCCESSION DUTIES. THE CONVENTIONS CONCLUDED BY ROMANIA
2017
Bulletin of the Transilvania University of Braşov Series VII: Social Sciences • Law •
unpublished
Romania has concluded two conventions for the avoidance of double taxation on estate and inheritance tax during the interwar period. Since one of these conventions is still in force and the difficulties caused by the burdens resulting from inheritance tax in cross-border situations are of great importance to the proper functioning of the EU and of the internal market, this short article aims to compare the solutions proposed by the 1928 Draft Convention for the Prevention of Double Taxation in
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