{"id":8735,"date":"2023-11-06T07:57:25","date_gmt":"2023-11-06T05:57:25","guid":{"rendered":"https:\/\/ceccarneamt.ro\/ro\/?p=8735"},"modified":"2023-11-06T07:57:27","modified_gmt":"2023-11-06T05:57:27","slug":"directiva-ue-privind-pilonul-2-efecte-asupra-intreprinderilor","status":"publish","type":"post","link":"https:\/\/ceccarneamt.ro\/ro\/directiva-ue-privind-pilonul-2-efecte-asupra-intreprinderilor\/","title":{"rendered":"Directiva UE privind Pilonul 2: Efecte asupra \u00eentreprinderilor"},"content":{"rendered":"\n<p><span class=\"stk-highlight\">Documentul informativ<\/span><em>\u00a0<a href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/11\/Globe-Fact-Sheet-FINAL-1-RO.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Directiva UE privind Pilonul 2: Efecte asupra \u00eentreprinderilor<\/a><\/em><span class=\"stk-highlight\">, elaborat de Accountancy Europe, trateaz\u0103 principalele prevederi din propunerile GloBE incluse \u00een Pilonul 2 al OCDE. Directiva Uniunii Europene pentru implementarea acestora ar putea afecta considerabil unele \u00eentreprinderi foarte mari.<\/span><\/p>\n<p><span class=\"stk-highlight\">Grupurile mari din Europa trebuie s\u0103 ia m\u0103suri pentru a stabili dac\u0103 sunt incluse \u00een domeniul de aplicare al Directivei, ce sisteme de informa\u021bii trebuie implementate, care va fi impactul probabil \u0219i dac\u0103 sunt disponibile \u0219i excep\u021bii.<\/span><\/p>\n<p><span class=\"stk-highlight\">Num\u0103rul de \u00eentreprinderi afectate ar trebui s\u0103 r\u0103m\u00e2n\u0103 limitat, dar Directiva este ampl\u0103 \u0219i complex\u0103. Acele \u00eentreprinderi \u0219i consilierii lor ar trebui, prin urmare, s\u0103 demareze o analiz\u0103 a riscurilor c\u00e2t mai cur\u00e2nd posibil.<\/span><\/p>\n<p>\u00a0<span class=\"stk-highlight\">Directiva UE privind Pilonul 2 introduce \u00een legisla\u021bia UE m\u0103suri suplimentare anti-BEPS, elaborate \u00een paralel cu activitatea OCDE, referitoare la redistribuirea bazei fiscale pentru anumite entit\u0103\u021bi multina\u021bionale (MNE-uri). Directiva a fost publicat\u0103 \u00een Jurnalul Oficial la 22 decembrie \u0219i este acum \u00een vigoare.<\/span><\/p>\n<p><span class=\"stk-highlight\">Documentul informativ este disponibil \u00een limba rom\u00e2n\u0103 pe site-ul CECCAR, sec\u021biunea<\/span>\u00a0<a href=\"https:\/\/ceccar.ro\/ro\/?page_id=11517\" target=\"_blank\" rel=\"noreferrer noopener\">Publica\u021bii\u00ad\u2013Organisme interna\u021bionale\u2013Alte documente de interes<\/a>.<\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>Documentul informativ\u00a0Directiva UE privind Pilonul 2: Efecte asupra \u00eentreprinderilor, elaborat de Accountancy Europe, trateaz\u0103 principalele prevederi din propunerile GloBE incluse \u00een Pilonul 2 al OCDE. Directiva Uniunii Europene pentru implementarea acestora ar putea afecta considerabil [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4721,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,16,20],"tags":[],"class_list":["post-8735","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar","category-articole-internationale","category-articole-membri"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/8735","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/comments?post=8735"}],"version-history":[{"count":1,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/8735\/revisions"}],"predecessor-version":[{"id":8736,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/8735\/revisions\/8736"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media\/4721"}],"wp:attachment":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media?parent=8735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/categories?post=8735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/tags?post=8735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}