BEPS–noile reglementări privind combaterea externalizării profitului companiilor
BEPS-the new regulations on combating the outsourcing of companies' profits
Author(s): Elena-Cătălina Năstase, Claudia NedelcuSubject(s): Economy, Supranational / Global Economy, Business Economy / Management, Financial Markets
Published by: EDITURA ASE
Keywords: OECD; profit outsourcing; tax evasion;
Summary/Abstract: In this paper we analyze the measures that led to the formulation and implementation of the action plan on profit outsourcing. These measures are adopted in the European Union and are also included in the Romanian Fiscal Code since 2018. Our analysis focuses mainly on action 1 - “Digital economyFinally we will analyze the strategy based on the CCCTB directive (Common Consolidated Corporate Tax Base - common consolidated corporate tax base in the EU).
Journal: Colecția de working papers "ABC-ul Lumii Financiare"
- Issue Year: 2019
- Issue No: 8
- Page Range: 108-120
- Page Count: 13
- Language: Romanian