ATAD (DIRECTIVE 2016/1164/EU) AND BEPS
Journal Title: Challenges of the knowledge society ( Provocari ale societatii cunoasterii ) - Year 2018, Vol 10, Issue 12
Abstract
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.
Authors and Affiliations
Ancuta-Larisa TOMA
Keywords
Related Articles
- EP ID EP303602
- DOI -
- Views 114
- Downloads 0
SHORT REFLECTIONS REGARDING PRECAUTIONARY AND PREVENTIVE MEASURES ORDERED IN THE CRIMINAL TRIAL AGAINST AN INSOLVENT LEGAL PERSON
The judicial realities have shown us that the field of the precautionary and preventive measures ruled in the criminal trial against the insolvent judicial person is not correctly and efficiently regulated. There are a s...
UNPREDICTABILITY IN THE LOAN CONTRACT
Referring to the conditions of the unpredictability to the substantive elements of the loan agreement, it can be observed that this institution could intervene when the exceptional circumstance of its essence would affec...
MANDATORY TAKEOVER BIDS ON ROMANIAN CAPITAL MARKET
The Romanian Capital Market Law (Law no 297/2004) lays down rules regarding public offers (to buy or sell) of securities admitted to trading on a regulated market. Such offers are not unknown in the general framework of...
THE MORALITY OF LAW IN THE ERA OF GLOBALIZATION
The principles of law are an area of an interdisciplinary interest. The axiological, praxiological and teleological axes of law involve approaches from the perspective of philosophy and the philosophy of law in particula...
THE LACK OF REGULATION IN THE ROMANIAN CIVIL CODE OF THE LEGAL SOLUTIONS OF PRINCIPLE IN THE FIELD OF REAL RIGHTS
Romanian Civil code – Law no. 287/2009, entered into force at 1st of October 2011 – thoroughly regulates the matter of real estate rights. Unfortunately, the legislator had chosen that in some situations not to regulate...