In recent years, the challenge posed by corporate income tax avoidance and aggressive tax planning has increased considerably and has become a major focus of concern within the Union and globally.
V zadnjih letih je izziv, ki ga predstavljata izogibanje davkom od dohodkov pravnih oseb in agresivno davčno načrtovanje, znatno večji, v Uniji in po svetu pa vzbuja veliko zaskrbljenost.