Use of the Common and Consolidated Corporate Tax Base at European Union Level. Implications for Romania

In recent years, the European Union is taking more and more decisive tax harmonization measures for the Member States and for combating aggressive tax planning. The measures are supported by the European Commission and some Member States on the grounds that the...

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Bibliographic Details
Main Authors: Anca BUZIERNESCU, Radu BUZIERNESCU
Format: Article
Language:English
Published: Universitaria Publishing House 2019-11-01
Series:Finanţe: Provocările viitorului
Subjects:
Online Access:http://www.financejournal.ro/fisiere/revista/176980986211.%20BuziernescuA_BuziernescuR%20EN.pdf