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Implementation of BEPS Project - Stakes, Expectations, Challenges

Author

Listed:
  • Elena Dobre

    („Ovidius†University of Constanta)

  • Irena Munteanu

    („Ovidius†University of Constanta)

Abstract

The financial systems’ efficiency of the states largely depends on the harmonization of the legislation in the field of taxation. Innovative mechanisms for conducting cross-border financial transactions make it increasingly difficult for the state tax authorities to trace tax bases. Our paper addresses a current issue, i.e. the BEPS project - a project in the implementation phase, but also the harmonization with other regulations. The topic generates interest among the representatives of the academic environment, financial analysts, experts, but also the participants in the economic environment.

Suggested Citation

  • Elena Dobre & Irena Munteanu, 2019. "Implementation of BEPS Project - Stakes, Expectations, Challenges," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 106-110, December.
    • Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:106-110
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    More about this item

    Keywords

    BEPS; aggressive tax planning; fiscal optimization; international tax law; transfer pricing;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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