Reflectarea planului de acțiune împotriva erodării bazei impozabile și transferului profiturilor în cadrul legislativ român
Reflection of the Action Plan against Base Erosion and Profit Shifting in the Romanian Legislative Framework

Summary/Abstract: The innovative BEPS Action Plan has put forward the idea of unitary action at the international level from all the states in order to achieve effectiveness. This idea was carried out by the European Union through acts that gave binding force to the guidelines from OECD such as Directives and Regulations for which non-compliance is to be sanctioned. Nevertheless, what is of utter importance is for the States, at the national level, to act under the light of the guiding lines put forward at the international and European level so that the goal of combating tax evasion and tax fraud is reached. In this article we will try to identify how Romania has implemented the aforementioned measures.

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