Abstract Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their application: the anti-abuse provisions to be found in conventions, the practices of the type treaty shopping, LOB clauses, use of arbitration in the application of double taxation avoidance conventions. The case of Romania is analyzed in this article, through the DSSs Râşnov cause vs. ANAF Brasov, in order to highlight the way in which the framework of the double taxation avoidance convention is applied in Romania, if there are differences and divergences between the de jure provisions of the double taxation avoidance conventions and the de facto application, in practice, a state like Romania, which is in the process of catching up with economies in developed countries. The case presented in this article suggests that there is still room for maneuver to improve the framework for double taxation avoidance conventions in Romania and how they are applied in practice, which their provisions are interpreted and respected.

中文翻译：

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罗马尼亚的双重征税协定案例：DSSsRâşnovvs. ANAfBraşov

摘要避免双重征税的惯例是税法的灵丹妙药，即Lato sensu和直接税制，stricto sensu。尽管当前的双重征税公约网络已由世界各国缔结了2500多个税收条约，但在应用中仍然需要解决一些问题：公约中的反滥用规定，购买条约的做法，LOB条款，在避免双重征税惯例中应用仲裁。本文通过DSS的Râşnov原因与ANAF Brasov的对比对罗马尼亚的案例进行了分析，以突出罗马尼亚在避免双重征税公约框架中的应用方式，如果避免双重征税公约的法律规定与实际适用之间存在分歧和分歧，那么实际上，罗马尼亚这样的国家正在追赶发达国家的经济。本文中提出的案例表明，罗马尼亚仍有空间去完善避免双重征税协定的框架，以及如何在实践中应用这些协定，并对其规定进行解释和遵守。