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BEPS – A challenge for the increasing budget revenues in the process of digitalization

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  • Ionuț MIȘA

    (Bucharest University of Economic Studies, Romania)

  • Meral KAGITCI

    (Bucharest University of Economic Studies, Romania)

Abstract

In this paper we analyze the measures that led to the formation and implementation of the action plan regarding the outsourcing profit. These measures are adopted in the European Union and are also found in the Romanian tax code starting with 2018. The analysis is based on the action number 1 – “Digital Economy”. In the end, we will analyze the strategy that is based on the CCCTB (Common Consolidated Corporate Tax Base).

Suggested Citation

  • Ionuț MIȘA & Meral KAGITCI, 2020. "BEPS – A challenge for the increasing budget revenues in the process of digitalization," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(4(625), W), pages 331-344, Winter.
    • Handle: RePEc:agr:journl:v:4(625):y:2020:i:4(625):p:331-344
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    References listed on IDEAS

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    1. ., 2015. "Constructive conceptual explanation," Chapters, in: Understanding the Nature of Law, chapter 2, pages 43-66, Edward Elgar Publishing.
    2. ., 2015. "Conceptual explanation of European Union law," Chapters, in: Understanding the Nature of Law, chapter 6, pages 135-160, Edward Elgar Publishing.
    3. Dowd, Tim & Landefeld, Paul & Moore, Anne, 2017. "Profit shifting of U.S. multinationals," Journal of Public Economics, Elsevier, vol. 148(C), pages 1-13.
    4. ., 2015. "Conceptual explanation and contingency," Chapters, in: Understanding the Nature of Law, chapter 3, pages 67-89, Edward Elgar Publishing.
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