In Romania. (i) the tax on income derived by individuals; (ii) the tax on profit; (iii) the tax on salaries and other similar remunerations; (iv) the tax on agricultural income; and (v) the tax on dividends; (hereinafter referred to as "Ronmanian tax").
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Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
In Romania. impozitul pe venitul persoanelor fizice (i) the tax on income derived by individuals;
), - impozitul pe profit (ii) the tax on profit;
), - impozitul pe salarii si alte remuneratii similare (iii) the tax on salaries and other similar remunerations;
remuneration), - impozitul pe venitul agricol (iv) the tax on agricultural income; and
), and - impozitul pe dividende (v) the tax on dividends; ), (hereinafter referred to as "Ronmanian “Romanian tax"”).
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In Romania. (i) the individual income tax on income derived by individuals(l’impôt sur le revenu des personnes physiques);
(ii) the profits tax on (l’impôt sur le profit);
(iii) the tax on salaries and other similar remunerationsl’impôt sur les salaires);
(iv) the income tax on agricultural income; andnon-residents (l’impôt sur le revenu des non résidents);
(v) the dividends tax on dividends; (hereinafter referred to as "Ronmanian tax"l’impôt sur les dividendes) and
(vi) personal agricultural income tax (l’impôt sur le revenu agricole des personnes physiques).
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In Romania. (i) the tax on income incomes derived by individualsindividuals and corporate bodies;
(ii) the tax on profitthe profits of joint companies constituted with the participation of some Romanian economic organisations and some foreign partners;
(iii) the tax on salaries and other similar remunerations;
(iv) the tax on income realised from agricultural income; and
(v) the tax on dividendsactivities; (hereinafter referred to as "Ronmanian Romanian tax").
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Samples: Double Taxation Convention