Taxation of multinational companies and non-residents

1. International double taxation - content, implications and necessity.

2. Analysis of the evolution of the legislation regarding the avoidance of double taxation in the European Union and in Romania;

3. Conventions for the avoidance of international double taxation: regulation, scope, consequences;

4. Tax havens and their use through offshore companies;

5. Addressing tax evasion at international level;

6. Resolving disputes over double taxation in the EU in relation to tax competition in the European Union;

7. Harmonization of fiscal policies in the EU - a possible way to avoid double taxation. Aggressive tax planning.

Critical-constructive interpretation of international taxation at the level of companies and non-resident individuals and elaboration of reasoned value judgments;

Ability to organize and perform tasks specific to international taxation;

Diversification and completion of fiscal and accounting knowledge, interdisciplinary approach to economic operations in order to ensure the possibility to provide consulting services in the field of international taxation;