References
- [1] Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.
- [2] Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market(ATAD).
- [3] Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements.
- [4] Casu A., Ovedenie A., Noi provocari privind tranzactiile transfrontaliere si raportarile fiscal obligatorii (New Challenges regarding Cross-border Transactions and Mandatory Fiscal Reports)(Mandatory Disclosure Regime – MDR), 2019.
- [5] G.O. no. 45/2017 regarding the adoption of the opinion about the EU Commission’s Communication to the EU Parliament and Council: the creation of a fair, competitive and stable taxation system for companies in EU – COM (2016)682, The Council’s Directive Project on a common consolidated corporate tax basis for companies (CCCTB) - COM (2016)683 and The Council’s Directive Project on a common corporate tax basis for companies - COM (2016)685.
- [6] Pițu I.C., Ciocănea B.C., Luca M.P., Planificarea fiscal și instrumentele ei la granița legalității(Legally Hazardous Tax Planning and Its Instruments) International Conference Risk in Contemporary Economy - Dunărea de Jos University, Galați, 2019.
- [7] Graur A., Planificarea fiscală: instrument de optimizare a datoriilor față de buget (Fiscal Planning: Optimization Instrument for Duties Paid to the Budget), ECONOMICA Journal no.1 (99), 2017.
- [8] Buziernescu, R., Paradisurile fiscal international (International Fiscal Paradises), Finante-provocarile viitorului – Finances – Challenges of the Future Year VI, No. 6/2007 pp.178-189, 2007.
- [9] Luca M. P., Ciocănea B. C., Pițu I.C., Influența informațiilor contabile asupra politicii de prețuri de transfer în România (The Influence of the Accounting Information on the Transfer Pricing Policy in Romania), Transilvania University of Braşov, Vol 12 (61), No. 2 – 2019, pp. 93-103, 2019.
- [10] Cuzdriorean, D.D., Relația dintre contabilitate și fiscalitate: o abordare tridimensională, dezvoltări şi aprofundări privind relaţia dintre contabilitate şi fiscalitate, 2014.
- Websites:www.europa.eu, www.eur-lex.europa.eu, www.ocde.org