BEPS – A challenge for the increasing budget revenues in the process of digitalization
In this paper we analyze the measures that led to the formation and implementation of the action plan regarding the outsourcing profit. These measures are adopted in the European Union and are also found in the Romanian tax code starting with 2018. The analysis is based on the action number 1 – “Dig...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
General Association of Economists from Romania
2020-12-01
|
| Series: | Theoretical and Applied Economics |
| Subjects: | |
| Online Access: |
http://store.ectap.ro/articole/1512.pdf
|