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
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