Impactul fiscal al tranzacţiilor cu persoane dintr-un stat necooperant fiscal
Impact of Transactions with Entities from a Non-Cooperating Fiscal State
Author(s): Constantin NeacșuSubject(s): Law, Constitution, Jurisprudence, EU-Legislation
Published by: C.H. Beck Publishing House - Romania
Keywords: non-cooperative jurisdiction; offshore Company; the EU Directive DAC6; decisional transparency; tax fraud; de lege ferenda proposals;
Summary/Abstract: Adopting EU blacklists of tax havens is a welcome step and a useful tool for getting tax havens to reform by introducing greater transparency into their tax and financial systems. However, the approaches to the tax treatment of transactions with "opaque" states from the point of view of corporate ethics allow a few remarks. These start from the automatic copying and transcription in the Romanian legislation of some community norms, without our legislator noticing, as in the other community states, different nuances.
Journal: Curierul judiciar
- Issue Year: XX/2021
- Issue No: 6
- Page Range: 332-335
- Page Count: 4
- Language: Romanian
- Content File-PDF