Companies used for aggressive tax planning purposes, which leads to the minimization of the tax base and, therefore, to the reduction of taxes due, or to the change of tax jurisdiction, by maintaining operational activity and generating profits in a country, but their taxation and payment of taxes in another country, they are covered by the directive known as ATAD III, with the proposed implementation starting with January 1, 2024.
For more information, please see the Romanian version of the article, here.
