Raport executiv cu privire la multitudinea de aspecte privind taxarea internațională despre care se discută aproape în fiecare zi și despre cele care ne impactează deja în viața de zi cu zi
Executive report regarding the failures of the past actions aimed at fighting against profit shiftingand the OECD plan to restructure the international taxation

Summary/Abstract: The current article is exhibiting a summary of the existing measures initiated by the OECD and by European Union for fighting against tax avoidance and the reasons that ultimately led to failure all the measures that were implemented in past. Also, this article explains the main aspects included in the OECD plan to restructure the international taxation through Pillar I that addresses the issue of digital economy taxation and, respectively, through Pillar II that addresses the issue of global minimum tax.

• Details
• Contents