{"id":1456,"date":"2019-06-19T15:26:45","date_gmt":"2019-06-19T13:26:45","guid":{"rendered":"https:\/\/ceccararad.ro\/ro\/?p=1456"},"modified":"2019-11-19T16:32:35","modified_gmt":"2019-11-19T14:32:35","slug":"noutati-fiscale-europene-din-buletinul-de-stiri-etaf-de-saptamana-aceasta","status":"publish","type":"post","link":"https:\/\/ceccartulcea.ro\/ro\/noutati-fiscale-europene-din-buletinul-de-stiri-etaf-de-saptamana-aceasta\/","title":{"rendered":"CECCAR, la \u00eent\u00e2lnirea Tax Policy Group: teme actuale \u0219i provoc\u0103ri recente \u00een domeniul fiscalit\u0103\u021bii, discutate de membrii Accountancy Europe, la Bruxelles"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e01842b0da3\" class=\"fw-col-sm-8 tf-sh-6ae49301e923afe9b329df925c3a74aa\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-d8b84f1d9c4a6b2e78f3360fc8edec89 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p style=\"text-align: justify;\">\u00cen data de 22 octombrie 2019, CECCAR a participat la \u00eent\u00e2lnirea Tax Policy Group din cadrul Accountancy Europe \u2013 organism european unde CECCAR este membru permanent. Agenda \u00eent\u00e2lnirii ce a avut loc la Bruxelles a inclus dezbateri pe teme actuale \u0219i provoc\u0103ri recente \u00een domeniul fiscalit\u0103\u021bii, aspecte de interes pentru toate statele membre ale Uniunii Europene. Reprezentan\u021bii Accountancy Europe au realizat un update referitor la cele mai recente decizii ale Comisiei Europene \u0219i ale Consiliului European \u00een materie fiscal\u0103, iar fiecare membru a expus principalele modific\u0103ri fiscale din legisla\u021bia \u021b\u0103rii pe care o reprezint\u0103.<\/p>\n<p style=\"text-align: justify;\">Un subiect de actualitate \u00eel reprezint\u0103 conceptul de\u00a0Phantom FDI, care se folose\u0219te pentru investi\u021biile str\u0103ine care nu sunt realizate cu scopul de a dezvolta un business \u00eentr-un anumit stat, ci doar pentru a ob\u021bine avantaje fiscale \u00eentr-o anumit\u0103 jurisdic\u021bie fiscal\u0103. Aceste\u00a0Phantom FDIs\u00a0presupun investi\u021bii financiare transfrontaliere \u00eentre societ\u0103\u021bi ce apar\u021bin aceluia\u0219i grup multina\u021bional \u0219i, de obicei, au ca obiect o societate care nu realizeaz\u0103 o activitate economic\u0103 efectiv\u0103, ci activeaz\u0103 ca o metod\u0103 de finan\u021bare intra-grup \u0219i\/sau administreaz\u0103 imobiliz\u0103ri necorporale cu scopul ca anumite societ\u0103\u021bi multina\u021bionale s\u0103 \u00ee\u0219i poat\u0103 externaliza profiturile c\u0103tre o jurisdic\u021bie fiscal\u0103 prietenoas\u0103. O astfel de inginerie financiar\u0103 \u0219i fiscal\u0103 estompeaz\u0103 statisticile tradi\u021bionale ale FDI (foreign direct investment) \u0219i denatureaz\u0103 conceptul de integrare economic\u0103 autentic\u0103.<\/p>\n<p style=\"text-align: justify;\">\u00cen cadrul \u00eent\u00e2lnirii s-a discutat, totodat\u0103, despre\u00a0Directiva (UE) 2018\/822 \u00een ceea ce prive\u0219te schimbul automat obligatoriu de informa\u021bii \u00een domeniul fiscal cu privire la modalit\u0103\u021bile transfrontaliere care fac obiectul raport\u0103rii\u00a0\u0219i despre stadiul implement\u0103rii \u00een legisla\u021bia na\u021bional\u0103 a statelor membre a acestor reglement\u0103ri. Amintim c\u0103 \u00een Rom\u00e2nia, \u00een momentul de fa\u021b\u0103, aceast\u0103 directiv\u0103 este \u00een dezbatere public\u0103.<\/p>\n<p style=\"text-align: justify;\">Discu\u021biile au abordat, de asemenea, economia digital\u0103 \u0219i impozitarea acesteia, cu accent pe draftul propus de OECD \u2013\u00a0Secretariat Proposal for a \u201cUnified Approach\u201d under Pillar One, document care se afl\u0103 \u00een dezbatere public\u0103. Concluzia reprezentan\u021bilor a fost c\u0103 impozitarea economiei digitale trebuie realizat\u0103 echitabil \u0219i eficace, av\u00e2nd \u00een vedere fundamente obiective.<\/p>\n<p style=\"text-align: justify;\">Un ultim aspect de pe agenda \u00eent\u00e2lnirii se refer\u0103 la standardele GRI (Global Reporting Initiative Sustainability Reporting Standards \u2013 GRI Standards), ce au \u00een vedere raport\u0103rile organiza\u021biilor privind abordarea lor referitoare la impozitare. Aceste raport\u0103ri au \u00een vedere o explica\u021bie narativ\u0103 a modului \u00een care o organiza\u021bie gestioneaz\u0103 un subiect material, impacturile asociate \u0219i a\u0219tept\u0103rile \u0219i interesele rezonabile ale p\u0103r\u021bilor interesate. Orice organiza\u021bie care pretinde c\u0103 respect\u0103 Standardele GRI trebuie s\u0103 raporteze asupra abord\u0103rii sale de management pentru fiecare subiect important. \u00cen ceea ce prive\u0219te fiscalitatea, o organiza\u021bie care a identificat impozitul ca subiect material este obligat\u0103 s\u0103 raporteze abordarea sa de management pentru acest subiect, utiliz\u00e2nd GRI Management Approach.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e01842b14bf\" class=\"fw-col-sm-4 tf-sh-f9f9b3ff4a6fe8bada046201b21ba6e5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-4-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccartulcea.ro\/ro\/wp-content\/uploads\/2019\/06\/business-meeting-3.jpg\"  alt=\"Close-up of business document in touchpad lying on the desk, office workers interacting in the background\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccartulcea.ro\/ro\/wp-content\/uploads\/2019\/06\/business-meeting-3.jpg\"><meta itemprop=\"width\" content=\"4200\"><meta itemprop=\"height\" content=\"2800\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccartulcea.ro\/ro\/wp-content\/uploads\/2019\/06\/business-meeting-3-393x295.jpg 393w, https:\/\/ceccartulcea.ro\/ro\/wp-content\/uploads\/2019\/06\/business-meeting-3-786x590.jpg 786w, https:\/\/ceccartulcea.ro\/ro\/wp-content\/uploads\/2019\/06\/business-meeting-3-320x240.jpg 320w\"   alt=\"Close-up of business document in touchpad lying on the desk, office workers interacting in the background\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen data de 22 octombrie 2019, CECCAR a participat la \u00eent\u00e2lnirea Tax Policy Group din cadrul Accountancy Europe \u2013 organism european unde CECCAR este membru permanent. Agenda \u00eent\u00e2lnirii ce a avut loc la Bruxelles a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1716,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-1456","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/posts\/1456","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/comments?post=1456"}],"version-history":[{"count":8,"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/posts\/1456\/revisions"}],"predecessor-version":[{"id":1830,"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/posts\/1456\/revisions\/1830"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/media\/1716"}],"wp:attachment":[{"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/media?parent=1456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/categories?post=1456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/tags?post=1456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}