BEPS – A challenge for the increasing budget revenues in the process of digitalization

Autor:	Ionuț MIȘA, Meral KAGITCI
Jazyk:	angličtina
Rok vydání:	2020
Předmět:	fiscality tax revenue digitalization tax avoidance oecd countries Business HF5001-6182 Economic theory. Demography HB1-3840 Economics as a science HB71-74
Zdroj:	Theoretical and Applied Economics, Vol XXVII, Iss 4, Pp 331-344 (2020)
Druh dokumentu:	article
ISSN:	1841-8678 1844-0029
Popis:	In this paper we analyze the measures that led to the formation and implementation of the action plan regarding the outsourcing profit. These measures are adopted in the European Union and are also found in the Romanian tax code starting with 2018. The analysis is based on the action number 1 – “Digital Economy”. In the end, we will analyze the strategy that is based on the CCCTB (Common Consolidated Corporate Tax Base).
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/131e75ec9bfd4933b24aa482bbd82548 Zobrazit plný text záznamu View record in DOAJ