Articole de la același autor Conf. univ. dr. Ovidiu Ioan DUMITRU

Ovidiu Ioan DUMITRU este conferențiar universitar doctor în cadrul Academiei de Științe Economice, Facultatea de Drept.
Societăţile holding şi schimbul automat de informaţii în domeniul fiscal
The holding companies have played, in time, an important role in both hiding the assets from tax authorities of the competent states and the identity of the funds’s real beneficiaries. This types of entities were, regularly, incorporated in fiscal paradises which offered a more advantaged tax regime than the ones where the companies performed their main activities. In the light of the latest international provisions regarding the exchange of i...
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