“15% tax for BIG TECH” debate by Juridice.ro
Ciprian Păun, Partner and Co-head of NNDKP’s Cluj-Napoca office, moderated the debate titled “15% tax for BIG TECH”, organized by Juridice.ro on September 27th, 2021.
Key points highlighted during the debate included:
- the mechanism defined by the Organization for Economic Co-operation and Development (OECD) for taxation and allocation of income between states;
- the challenges that the implementation of this tax in the European Union will face;
- the compatibility of the idea of a global tax with the constitutional law of the European states;
- the issue and the goal of the European Union to achieve fiscal harmonization in the field of direct taxation and the perspective of the implementation of the CCCTB at European level.
More details about the event are available (in Romanian) here.