Despre impozitul global minim pe profit sau cum revoluţia fiscală europeană a ajuns la faza naţională
On the global minimum effective tax rate for multinational groups or how the European tax revolution has reached the national phase

Summary/Abstract: Law no. 431/2023 reflects the recommendations made by the Organisation for Economic Cooperation and Development in the context of the initiative against tax base erosion and profit shifting, specifically aimed at establishing and collecting a minimum tax rate for large corporate groups. The scope, the functioning mechanisms and especially the context and purpose of the regulation capture a bold start to the process of reforming the international tax system.

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