ARGUMENTS IN FAVOR OF INTRODUCING THE GLOBAL CORPORATE MINIMUM TAX

In recent years, the multinational corporations have developed increasingly sophisticated and refined tax avoidance tax planning practices. As a result of these practices, many governments and international institutions have called for a reduction in tax bases and proposed various measures, which re...

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Bibliographic Details
Main Author: Daniela PÎRVU
Format: Article
Language:English
Published: University of Pitesti 2021-12-01
Series:Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice
Subjects:
Online Access:http://economic.upit.ro/RePEc/pdf/2021_3_7.pdf
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