BEFIT – un nou cadru fiscal comun pentru companiile mari din UE – avantaje versus dezavantaje
BEFIT – a new common tax framework for large companies in the EU – advantages versus disadvantages
Author(s): Răzvan Ungureanu, Teona BraiaSubject(s): Politics / Political Sciences, Politics, Economy, National Economy, Supranational / Global Economy, Business Economy / Management, Economic policy, EU-Approach / EU-Accession / EU-Development, Financial Markets, Accounting - Business Administration
Published by: Editura Solomon
Keywords: BEFIT; corporate income taxation; tax base harmonization; profit shifting; tax evasion prevention;
Summary/Abstract: The European Union initiative “Business in Europe: Framework for Income Taxation” (BEFIT) is a legislative proposal through which the European Commission aims to introduce a single set of rules for determining the tax base of corporate groups. The goal is to create a common framework for taxing corporate income within the European Union, allowing companies with operations and subsidiaries in multiple countries to benefit from a clearer, more predictable, and less bureaucratic “fiscal life.” On the other hand, BEFIT may contribute to the fight against tax evasion and artificial profit shifting by establishing a more transparent, equitable, and unified system within a simplified European fiscal market.
Journal: Tax Magazine
- Issue Year: 2025
- Issue No: 3
- Page Range: 183-184
- Page Count: 2
- Language: Romanian
- Content File-PDF
