The digital economic chain – ICT in the loop of the OECD regulations

Taxation is today at the top of the agenda of international organizations, a reflection of governments’ intent to gather as many taxes as possible into their jurisdictions. There is an assumption that base erosion and profit shifting exists, carried out in some cases as a result of aggressive tax pl...

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Bibliographic Details
Main Author: Ramona Jurubita
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2017-11-01
Series:Audit Financiar
Subjects:
Online Access: http://revista.cafr.ro/temp/Article_9558.pdf