International Business Transactions and Taxation

Recent developments in the taxation of international enterprises are driven by the Organisation for Economic Co-operation and Development (OECD) of the Base Erosion and Profit Shifting (BEPS) initiative and have contributed to increase attention in practice, especially of large enterprises, resulting in different routes of action.

Evolutiile recente in domeniul impozitarii intreprinderilor internationale sunt impulsionate de initiativa Organizatiei pentru Cooperare si Dezvoltare Economica (OCDE) privind erodarea bazei impozabile si transferul profiturilor (BEPS) si au contribuit la o atentie sporita in practica, in special in ceea ce priveste intreprinderile mari, ceea ce a dus la diferite cai de actiune.