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Implementation of BEPS Project - Stakes, Expectations, Challenges

Elena Dobre () and Irena Munteanu ()
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Elena Dobre: „Ovidius†University of Constanta
Irena Munteanu: „Ovidius†University of Constanta

Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 2, 106-110

Abstract: The financial systems’ efficiency of the states largely depends on the harmonization of the legislation in the field of taxation. Innovative mechanisms for conducting cross-border financial transactions make it increasingly difficult for the state tax authorities to trace tax bases. Our paper addresses a current issue, i.e. the BEPS project - a project in the implementation phase, but also the harmonization with other regulations. The topic generates interest among the representatives of the academic environment, financial analysts, experts, but also the participants in the economic environment.

Keywords: BEPS; aggressive tax planning; fiscal optimization; international tax law; transfer pricing (search for similar items in EconPapers)
JEL-codes: H25 H30 K34 (search for similar items in EconPapers)
Date: 2019
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Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:106-110