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Aspects Regarding Base Erosion And Profit Shifting In Romania

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  • Marius-Sorin CIUBOTARIU

    (Stefan cel Mare University of Suceava, 720229, Romania)

  • Corina PETRESCU

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

In a world characterized by globalism and initiatives of harmonization in almost every aspect of the social and economic life, showing interest, support and credibility towards the international common struggle against base erosion and profit shifting (BEPS) phenomenon has been seen like a duty by the Romanian government, which in June 2016 approved the country’s adherence to the BEPS Implementation Forum. This huge step involved Romania in an international complex system of communication, exchange of information and strategical planning, which includes many other countries from all over the globe, every one of them having their irreplaceable role in this entire process, because an extra country that accessed this system, means more power and resources in the global fight against BEPS. What are the steps to be made and what are the legal and procedural implications of Romania adhering to the BEPS Implementation Forum is what this article is going to focus on, finding out the progress made until now and the domains with deficiency that need improvement, so that everything to be according to the international demands in the field.

Suggested Citation

  • Marius-Sorin CIUBOTARIU & Corina PETRESCU, 2020. "Aspects Regarding Base Erosion And Profit Shifting In Romania," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 14(24), pages 160-166, October.
    • Handle: RePEc:scm:ejafbu:v:14:y:2020:i:24:p:160-166
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    References listed on IDEAS

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    1. Petr Jansky & Markus Meinzer & Miroslav Palansky & Leyla Ates & Alex Cobham & Moran Harari & Lucas Millan-Narotzky, 2020. "The Corporate Tax Haven Index: A New Geography of Profit Shifting," Working Papers IES 2020/38, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Sep 2020.
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