COMMENTS OF THE OCDE 2008MODEL CONVENTION ON ESTABLISHING THE TAX RESIDENCE

In the fiscal field, the competition between countries develops as a growing phenomenon, and results in the permanent improvement of the legislation to attract the investments and implicitly, the incomes to be taxed. Most developed countries set the limits of their tax jurisdiction, by defining the concept of resident. In the Romanian legislation, there are transposed the provisions of the OECD Model Convention on defining the residence, both in terms of residence and period of actual presence in Romania of a natural person. The importance of establishing the residence is particularly developed when double taxation occurs, as a consequence of dual residence.