| Articolul precedent |
| Articolul urmator |
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 598 6 |
| Ultima descărcare din IBN: 2024-03-24 21:28 |
| Căutarea după subiecte similare conform CZU |
| 336.2(094) (1) |
| Venituri publice (475) |
 SM ISO690:2012MORARU, Elena. Aspecte normative cu privire la relansarea CCCTB – demers pentru o bună guvernare în materia fiscală. In: Cadastru și Drept, Ed. 48, 4-6 octombrie 2018, Chișinău. Chişinău Republica Moldova: Universitatea Agrară de Stat din Moldova, 2018, Vol.48, pp. 400-404. ISBN 978-9975-64-297-2. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Cadastru și Drept Vol.48, 2018 |
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Simpozionul "Dezvoltarea durabilă a mediului rural - realizări şi perspective" 48, Chișinău, Moldova, 4-6 octombrie 2018 | ||||||
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| CZU: 336.2(094) | ||||||
| Pag. 400-404 | ||||||
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| Rezumat | ||||||
Until October 2016, Member States have made remarkable progress with many of the key elements of the previous CCCTB (common consolidated corporate tax base) proposal, but have failed to reach a final agreement. Intense competition for mobile tax bases has created new opportunities for aggressive tax planning, while other businesses continue to face double taxation. To improve the existent situation, at the heart of the Commission’s communication on an action plan for a fair and efficient system of taxation for businesses in the European Union, was submitted the proposal to relaunch the CCCTB system, adopted on 17 June 2015 (COM (2015) 302 final). |
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| Cuvinte-cheie Fiscal consolidation, direct and indirect taxation, fiscal harmonization, double taxation. |
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