Relansarea proiectului bazei de impozitare comune consolidate pentru întreprinderi și a bazei de impozitare comune pentru întreprinderi
The Re-launch of the Common Consolidated Corporate Tax Base and The Common Corporate Tax Base Project

Summary/Abstract: The common corporate tax base and the common consolidated corporate tax base are meant to redesign the corporate tax system in Europe in order to make it a competitive competitor for the United States. A common set of rules for determining the tax base was developed and procedural rules were put in place in order to ensure that the profit is attributed to the source jurisdiction.

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