The digital economic chain – ICT in the loop of the OECD regulations

Audit Financiar

卷:15

Ramona Jurubita¹ 

[1] Bucharest University of Economic Studies;

关键词: OECD;    BEPS;    ICT;    RD;    transfer pricing;    substance;    value added;    know-how;    innovation;    taxableprofits;   

DOI  :  10.20869/AUDITF/2017/148/655

来源: DOAJ

【 摘 要 】

Taxation is today at the top of the agenda ofinternational organizations, a reflection of governments’intent to gather as many taxes as possible into theirjurisdictions. There is an assumption that base erosionand profit shifting exists, carried out in some cases as aresult of aggressive tax planning or, in other cases, as aresult of the lack of coherence of the tax systems ofvarious jurisdictions. There is an estimation thatcountries worldwide lose taxable income equivalent tobetween 4% and 10% of global revenues from corporateincome tax. The Romanian ICT business is generatingsignificant profits.This paper intends to analyze the information technologysector, in which businesses are rapidly growing, in linewith technology for all sectors of activity and in line withthe EU’s strategy for promoting and supportinginnovation.The objective of this paper is to analyze how the ICTsector may be affected by the new approach ofallocating profits to various jurisdictions and how RDactivities may also need to be reanalyzed, in terms offees charged between multinationals.Romania can be proud of its ICT professionals and thebusiness generating profits in the sector. The author hasalso analyzed how other countries may benefit fromprofits from international transactions carried out in thesector and how Romania can continue to support it.

【 授权许可】

Unknown