{"id":5698,"date":"2021-11-04T10:35:34","date_gmt":"2021-11-04T08:35:34","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=5698"},"modified":"2021-11-04T10:35:34","modified_gmt":"2021-11-04T08:35:34","slug":"etaf-a-elaborat-o-nota-de-informare-cu-privire-la-acordul-fiscal-global","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/etaf-a-elaborat-o-nota-de-informare-cu-privire-la-acordul-fiscal-global\/","title":{"rendered":"ETAF a elaborat o not\u0103 de informare cu privire la acordul fiscal global"},"content":{"rendered":"
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Vineri, 8 octombrie, 136 <\/strong>de state membre din cele 140 ale Cadrului incluziv OCDE\/G20 (IF) privind erodarea bazei impozabile \u0219i transferul profiturilor (BEPS) au ajuns la un acord final referitor la un nou cadru general pentru reforma fiscal\u0103 interna\u021bional\u0103, aminte\u0219te ETAF, \u00eentr-o not\u0103 de informare cu privire la acord, publicat\u0103 recent.<\/span><\/p>\n

Acordul actualizeaz\u0103 \u0219i finalizeaz\u0103 Declara\u021bia din iulie semnat\u0103 de 134 <\/strong>de state. \u00cen Anex\u0103 se reg\u0103se\u0219te \u0219i un Plan detaliat de implementare <\/strong>pentru a asigura o implementare eficient\u0103 a noilor reguli \u00eencep\u00e2nd cu anul 2023<\/strong>, se precizeaz\u0103 \u00een documentul citat. Astfel:<\/span><\/p>\n

PILONUL I<\/span><\/strong><\/p>\n

Domeniu de aplicare<\/span><\/em><\/p>\n

Pilonul I al reformei va redistribui anumite drepturi de impozitare \u00een r\u00e2ndul celor mai mari \u0219i mai profitabile 100 de multina\u021bionale din lume din \u021bara lor de origine pe pie\u021bele unde \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u0219i realizeaz\u0103 profituri, indiferent dac\u0103 acestea au sau nu o prezen\u021b\u0103 fizic\u0103 acolo.<\/span><\/p>\n

Companiile multina\u021bionale cu v\u00e2nz\u0103ri globale de peste 20 de miliarde de euro <\/strong>\u0219i profitabilitate de peste 10% <\/strong>vor aplicanoile reguli, 25% <\/strong>din profitul care dep\u0103\u0219e\u0219te pragul de 10% urm\u00e2nd s\u0103 fie realocat jurisdic\u021biilor de pe pia\u021b\u0103. Acest 25% reprezint\u0103 o schimbare fa\u021b\u0103 de Declara\u021bia din iulie, care men\u021biona un interval cuprins \u00eentre 20 \u0219i 30%.<\/span><\/p>\n

Potrivit OCDE, drepturile de impozitare asupra profitului care va dep\u0103\u0219i suma de 125 de miliarde dolari USD<\/strong> vor fi realocate \u00een fiecare an jurisdic\u021biilor de pe pia\u021b\u0103.<\/span><\/p>\n

Cite\u0219te mai multe \u00een CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Vineri, 8 octombrie, 136 de state membre din cele 140 ale Cadrului incluziv OCDE\/G20 (IF) privind erodarea bazei impozabile \u0219i transferul profiturilor (BEPS) au ajuns la un acord final referitor la un nou cadru general […]<\/p>\n","protected":false},"author":7,"featured_media":5699,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5698","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/5698","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/comments?post=5698"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/5698\/revisions"}],"predecessor-version":[{"id":5700,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/5698\/revisions\/5700"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/5699"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=5698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=5698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=5698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}