{"id":12965,"date":"2026-01-12T16:57:02","date_gmt":"2026-01-12T14:57:02","guid":{"rendered":"https:\/\/ceccarbrasov.ro\/ro\/?p=12965"},"modified":"2026-01-12T16:57:06","modified_gmt":"2026-01-12T14:57:06","slug":"noutati-fiscale-europene-din-buletinul-de-stiri-emis-de-etaf-12-ianuarie-2026","status":"publish","type":"post","link":"https:\/\/ceccarbrasov.ro\/ro\/noutati-fiscale-europene-din-buletinul-de-stiri-emis-de-etaf-12-ianuarie-2026\/","title":{"rendered":"Nout\u0103\u021bi fiscale europene din buletinul de \u0219tiri emis de ETAF \u2013 12 ianuarie 2026"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e618904f90a\" class=\"fw-col-sm-8 tf-sh-6ae49301e923afe9b329df925c3a74aa\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-d8b84f1d9c4a6b2e78f3360fc8edec89 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><strong>Cadrul general incluziv OCDE\/G20 aprob\u0103 sistemul paralel al Pilonului 2 \u0219i pachetul de simplificare<\/strong><\/p>\n<p>La 5 ianuarie 2026, cei 147 de membri ai cadrului general incluziv OCDE\/G20 privind BEPS\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=b73d461daf&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">au aprobat<\/a>\u00a0un\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=448c473c76&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">pachet<\/a>\u00a0de instituire a unui \u201esistem paralel\u201d (regimul SbS) \u0219i un set de simplific\u0103ri ale Pilonului doi, baz\u00e2ndu-se pe\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=f26c2a0406&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">declara\u021bia G7<\/a>\u00a0din iunie 2025 care a subliniat modul \u00een care sistemul impozitului minim din SUA ar putea func\u021biona \u00een paralel cu impozitul minim global (GloBE). \u00cen cadrul regimului SbS, grupurile multina\u021bionale cu sediul \u00een jurisdic\u021bii recunoscute ca av\u00e2nd un \u201eregim SbS calificat\u201d pot opta, pentru exerci\u021biile fiscale \u00eencep\u00e2nd cu 1 ianuarie 2026 sau ulterior acestei date, s\u0103 aplice anumite m\u0103suri de protec\u021bie care limiteaz\u0103 suprapunerile \u00eentre regula de includere a veniturilor GloBE (IIR) \u0219i regula profiturilor subimpozitate (UTPR), \u00een timp ce impozitele suplimentare na\u021bionale limitate (QDMTT) r\u0103m\u00e2n pe deplin aplicabile. Cadrul incluziv va men\u021bine o list\u0103 central\u0103 a regimurilor aprobate, Statele Unite fiind \u00een prezent singura jurisdic\u021bie\u00a0<a title=\"\" href=\"https:\/\/tax.us18.list-manage.com\/track\/click?u=1d4b053db19a796638f80f960&amp;id=bbc275ef6b&amp;e=f8741a7d91\" target=\"_blank\" rel=\"noopener\">confirmat\u0103<\/a> ca eligibil\u0103. Pachetul introduce, de asemenea, m\u0103suri de simplificare, printre care o sfer\u0103 de siguran\u021b\u0103 pentru rata de impozitare efectiv\u0103 simplificat\u0103 \u00eencep\u00e2nd din 2027, o prelungire cu un an a sferei de siguran\u021b\u0103 pentru raportarea tranzitorie pentru fiecare \u021bar\u0103 \u00een parte \u0219i ajust\u0103ri tehnice menite s\u0103 reduc\u0103 complexitatea conform\u0103rii \u0219i s\u0103 alinieze mai bine tratamentul stimulentelor fiscale bazate pe substan\u021b\u0103, prin apropierea creditelor nerambursabile de...<em><a href=\"https:\/\/ceccar.ro\/ro\/?p=35368\">Cititi articolul integral pe site-ul CECCAR<\/a><\/em><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e618905017e\" class=\"fw-col-sm-4 tf-sh-f9f9b3ff4a6fe8bada046201b21ba6e5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-4-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2025\/11\/etaf.jpg\"  alt=\"etaf\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2025\/11\/etaf.jpg\"><meta itemprop=\"width\" content=\"549\"><meta itemprop=\"height\" content=\"268\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2025\/11\/etaf-320x240.jpg 320w\"   alt=\"etaf\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Cadrul general incluziv OCDE\/G20 aprob\u0103 sistemul paralel al Pilonului 2 \u0219i pachetul de simplificare La 5 ianuarie 2026, cei 147 de membri ai cadrului general incluziv OCDE\/G20 privind BEPS\u00a0au aprobat\u00a0un\u00a0pachet\u00a0de instituire a unui \u201esistem paralel\u201d [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":12827,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-12965","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/12965","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/comments?post=12965"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/12965\/revisions"}],"predecessor-version":[{"id":12967,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/12965\/revisions\/12967"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media\/12827"}],"wp:attachment":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media?parent=12965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/categories?post=12965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/tags?post=12965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}