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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 8, Number 2, Year 2020| BASE EROSION AND PROFIT SHIFTING - AN OVERVIEW | 
Download | | Author(s): Marius - Sorin Ciubotariu, Corina Petrescu | | DOI: 104316/EJAFB.2020.8215 | | 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. | | Keywords: BEPS, Tax Practices And Policies, OECD, BEPS Action Plan | References:
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