Transfer Pricing in the Post-BEPS Era: the BEPS Package, as a Tool in Helping Tax Authorities Prevent Aggressive Tax Optimization in a Specific Sector. Case Study: the IT Industry in Romania

Online veröffentlicht: 03. Juli 2024

Seitenbereich: 142 - 153

DOI: https://doi.org/10.2478/picbe-2024-0012

Schlüsselwörter

transfer pricing, BEPS, base erosion and profit shifting, OECD/G20, Romanian IT industry, tax optimization, international taxation

© 2024 Mihai Lupu., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.