Проектът BEPS в контекста на борбата срещу избягване на данъци
BEPS Project in the Context of the Fight against Tax Avoidance

Author(s): Ginka Simeonova
Subject(s): Law, Constitution, Jurisprudence, Law on Economics, EU-Legislation
Published by: Нов български университет
Keywords: EU; BEPS; Tax Avoidance; Gaps in Tax Systems
Summary/Abstract: Tax avoidance has received a lot of political attention over the last few years in Europe. By raising civil society's attention to tax justice, the EU is stepping up efforts to achieve a more transparent, consistent and coordinated tax system. The BEPS program is presented as a response to the growing concern of governments about the low levels of tax paid by some multinational companies, which benefit from gaps in the tax systems of different countries and old double tax treaties that are significantly lower in regulating than modern business models are.

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