{"id":5266,"date":"2021-12-23T11:58:34","date_gmt":"2021-12-23T09:58:34","guid":{"rendered":"https:\/\/ceccarcaras.ro\/ro\/?p=5266"},"modified":"2021-12-23T11:58:34","modified_gmt":"2021-12-23T09:58:34","slug":"ce-propune-transpunerea-acordului-international-privind-impozitarea-minima-a-multinationalelor","status":"publish","type":"post","link":"https:\/\/ceccarcaras.ro\/ro\/ce-propune-transpunerea-acordului-international-privind-impozitarea-minima-a-multinationalelor\/","title":{"rendered":"CE propune transpunerea acordului interna\u021bional privind impozitarea minim\u0103 a multina\u021bionalelor"},"content":{"rendered":"<div class=\"post-content\">\n<div class=\"wp-block-image is-style-default\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-24365\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/12\/ce-propune-transpunerea-acordului-international-privind-impozitarea-minima-a-multinationalelor-s13776.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/12\/ce-propune-transpunerea-acordului-international-privind-impozitarea-minima-a-multinationalelor-s13776.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/12\/ce-propune-transpunerea-acordului-international-privind-impozitarea-minima-a-multinationalelor-s13776-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/12\/ce-propune-transpunerea-acordului-international-privind-impozitarea-minima-a-multinationalelor-s13776-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">Comisia European\u0103 (CE) a propus o directiv\u0103 care asigur\u0103 transpunerea rapid\u0103 a acordului interna\u021bional privind impozitarea minim\u0103 a \u00eentreprinderilor multina\u021bionale. Potrivit unui comunicat al CE, citat de Mediafax, propunerea stabile\u0219te modul \u00een care principiile ratei efective de impozitare de 15% vor fi aplicate \u00een practic\u0103 \u00een cadrul UE. Aceasta include un set comun de norme privind modul de calculare a acestei rate efective de impozitare, astfel \u00eenc\u00e2t aceasta s\u0103 fie aplicat\u0103 \u00een mod corespunz\u0103tor \u0219i consecvent \u00een \u00eentreaga UE.<\/span><\/p>\n<p><span class=\"stk-highlight\">\u201eNormele propuse se vor aplica oric\u0103rui grup mare, at\u00e2t na\u021bional, c\u00e2t \u0219i interna\u021bional, cu o societate-mam\u0103 sau o filial\u0103 situat\u0103 \u00eentr-un stat membru al UE. \u00cen cazul \u00een care rata efectiv\u0103 minim\u0103 nu este impus\u0103 de \u021bara \u00een care \u00ee\u0219i are sediul o societate supus\u0103 unui impozit sc\u0103zut, statul membru al societ\u0103\u021bii-mam\u0103 trebuie s\u0103 aplice un impozit complementar. Propunerea asigur\u0103, de asemenea, impozitarea efectiv\u0103 \u00een situa\u021biile \u00een care societatea-mam\u0103 este situat\u0103 \u00een afara UE \u00eentr-o \u021bar\u0103 cu un nivel sc\u0103zut de impozitare care nu aplic\u0103 norme echivalente\u201d, se arat\u0103 \u00een comunicat.<\/span><\/p>\n<p><span class=\"stk-highlight\">Propunerea prevede, de asemenea, anumite excep\u021bii. Pentru a reduce impactul asupra grupurilor care desf\u0103\u0219oar\u0103 activit\u0103\u021bi economice reale, \u00eentreprinderile vor putea exclude o sum\u0103 de venituri egal\u0103 cu 5% din valoarea activelor corporale \u0219i cu 5% din masa salarial\u0103. Normele prev\u0103d excluderea unor valori minime ale profitului, pentru a reduce sarcina de asigurare a conformit\u0103\u021bii \u00een situa\u021bii cu risc sc\u0103zut. Aceasta \u00eenseamn\u0103 c\u0103, atunci c\u00e2nd profitul \u0219i veniturile medii ale unui grup multina\u021bional dintr-o jurisdic\u021bie se situeaz\u0103 sub anumite praguri minime, venitul respectiv nu este luat \u00een considerare la calcularea ratei.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/ce-propune-transpunerea-acordului-international-privind-impozitarea-minima-a-multinationalelor-s13776\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Comisia European\u0103 (CE) a propus o directiv\u0103 care asigur\u0103 transpunerea rapid\u0103 a acordului interna\u021bional privind impozitarea minim\u0103 a \u00eentreprinderilor multina\u021bionale. Potrivit unui comunicat al CE, citat de Mediafax, propunerea stabile\u0219te modul \u00een care principiile ratei [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5267,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5266","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/5266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/comments?post=5266"}],"version-history":[{"count":1,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/5266\/revisions"}],"predecessor-version":[{"id":5268,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/5266\/revisions\/5268"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media\/5267"}],"wp:attachment":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media?parent=5266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/categories?post=5266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/tags?post=5266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}