Abstract International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a qualitative overview regarding the appearance and evolution of the main double taxation conventions and their legal framework. In this article it is tackled some important issues, namely: the rationale behind the construction and engaging in double taxation conventions; the need for a coherent and just application of those conventions; the historical appearance and evolution of the double taxation conventions, as well as the quid pro quo OECD Model Convention and UN Model Convention. The conclusions of this article highlight the importance and ultimately need for construction of best practices new and complex multilateral tax convention at the UE level in order to diminish the contagious effects of the treaty shopping practices. The case study presented in this article from the Romanian jurisprudence highlights the multi-faced concept of double taxation and the comprehension approach which must be undertaken in order to solve the complex issues of the international taxation via double taxation treaties.

中文翻译：

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通过评估国际税收协定避免双重征税。案例：ESP与AnafBraşov

摘要国际双重征税是在全球化，不确定性，风险，信息不对称和道德风险充裕的世界中，纳税人必须应对的主要问题之一。从这个意义上讲，本文对主要的双重征税公约及其法律框架的出现和演变提供了定性的概述。在本文中，它解决了一些重要问题，即：构造和参与双重征税协定的基本原理；需要一致和公正地适用这些公约；双重征税公约以及OECD示范公约和联合国示范公约的替代品的历史出现和演变。本文的结论强调了在UE级构建新的复杂多边税收协定的最佳做法的重要性，并最终需要这样做，以减少条约购买做法的传染性。本文从罗马尼亚的判例中提出的案例研究突出了双重征税的多面性概念以及为通过双重征税条约解决国际征税的复杂问题而必须采取的理解方法。