Taxarea economiei digitale. Propunerea OCDE privind o abordare unitară
Taxation of the digital economy. OECD proposal regarding a unified approach

Summary/Abstract: In the context of many multinational companies carrying out activities worldwide through the means of technology and internet, it has become more urgent to create a tax framework addressing the complexity of transactions, base erosion and profit shifting at global level. Thus, the OECD made the first proposals regarding the new worldwide legislation which would give more power to jurisdictions from around the world to tax multinational companies.

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