BASE EROSION AND PROFIT SHIFTING – AN OVERVIEW

Marius-Sorin Ciubotariu () and Corina Petrescu ()
Additional contact information
Marius-Sorin Ciubotariu: Stefan cel Mare University of Suceava, 720229, Romania
Corina Petrescu: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2020, vol. 13, issue 23, 133-139

Abstract: In the current context of globalization and digitization of the economy that is strongly characterized by transnational businesses, the need to approach the problem of unethical tax practices and policies is more and more obvious because its unwanted effects are seen and experienced in almost every country that is opened to foreign investments. Being a specific problem of the multinational companies (but not only), the unethical tax practices and policies attracted the interest of many international organizations, becoming this way subject of many debates, disputes and regulation that are searching for the most efficient solutions to combat them and to manage their effects that consist in tax base erosions and profit shifting (BEPS). This paper aims to sketch in the mind of the readers a clear image of the conceptual meaning of the BEPS phenomenon, of the current level of international enactment and standardization and on the encountered difficulties for a harmonized implementation of the anti-BEPS regulation.

Date: 2020
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.accounting-management.ro/getpdf.php?paperid=23_16 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:13:y:2020:i:23:p:133-139

Access Statistics for this article

European Journal of Accounting, Finance & Business is currently edited by Stefan cel Mare University of Suceava, West University of Timisoara

More articles in European Journal of Accounting, Finance & Business from "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Liviu Scutariu ( this e-mail address is bad, please contact ).