ATAD (DIRECTIVE 2016/1164/EU) AND BEPS
In the latest tax competition between the European countries, and not just them (as we will see that this is happening at a global level), made the private companies to chose the best optimization plan for their businesses in all areas so choosing the country that best fitted their needs. This aro...
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| Format: | Article |
| Language: | English |
| Published: |
Nicolae Titulescu University Publishing House
2018-05-01
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| Series: | Challenges of the Knowledge Society |
| Subjects: | |
| Online Access: | http://cks.univnt.ro/uploads/cks_2018_articles/index.php?dir=2_private_law%2F&download=CKS_2018_private_law_026.pdf |
| Summary: | In the latest tax competition between the European countries, and not just them (as we will see that this is happening
at a global level), made the private companies to chose the best optimization plan for their businesses in all areas so choosing
the country that best fitted their needs. This aroused multiple complaints from the countries that had a higher levele of taxation
blaming the others and the business men for fiscal crime. As a result of this argument an labeling, there were born two
important legislative acts: BEPS and ATAD. In this article I will try to show the connection between this two legislative acts,
showing their importance in the intelectual property area and also in the business field. We will se the similarities between
them and why this exists and I will explain just a part of the numerous rules established by the international acts BEPS and
ATAD. The importance of fiscality and of the businesses, of the multinationals in the context of the globalisation and of the
R&D, patents, trademarks, copyrights, all of them are connected and cannot survive without each other in nowadays society,
that is why I consider important to present this article and to have together a look into the complicate world of fiscal law |
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| ISSN: | 2068-7796 2068-7796 |