CCTB/CCCTB. Noul regim european al impozitării societăților (II)
CCTB/CCCTB. The New European Regime of Corporate Taxation (II)

Summary/Abstract: In the second part of the article on Regulating a Common Consolidated Corporate Tax Base for EU Companies [referred to as CC(C)TB], we have focused our attention on the main issues identified by the two proposals of directives in order to identify the advantages and the disadvantages of the CC(C)TB system, as well as the impact of their implementation in the EU and on Romania’s budget. Analyzing these aspects, we have concluded that, in order to remove the obstacles existing in the single market, fiscal treatment based on tax incentives, lower taxes, more attractive deductions, it is necessary to adopt harmonized tax rules to avoid discrimination, double imposition or tax evasion.

• Details
• Contents