Implementation of BEPS Project - Stakes, Expectations, Challenges
Elena Dobre () and
Irena Munteanu ()
Additional contact information
Elena Dobre: â€žOvidiusâ€ University of Constanta
Irena Munteanu: â€žOvidiusâ€ University of Constanta
Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 2, 106-110
The financial systemsâ€™ 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)
References: View complete reference list from CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
http://stec.univ-ovidius.ro/html/anale/RO/wp-conte ... 2/Section%20II/5.pdf (application/pdf)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xix:y:2019:i:2:p:106-110
Access Statistics for this article
Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela
More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().