{"id":12730,"date":"2025-03-03T13:03:27","date_gmt":"2025-03-03T11:03:27","guid":{"rendered":"https:\/\/ceccarteleorman.ro\/ro\/?p=12730"},"modified":"2025-03-03T13:03:29","modified_gmt":"2025-03-03T11:03:29","slug":"documentul-iesba-reglementare-finala-revizuiri-ale-codului-privind-planificarea-fiscala-si-serviciile-conexe-disponibil-in-limba-romana","status":"publish","type":"post","link":"https:\/\/ceccarteleorman.ro\/ro\/documentul-iesba-reglementare-finala-revizuiri-ale-codului-privind-planificarea-fiscala-si-serviciile-conexe-disponibil-in-limba-romana\/","title":{"rendered":"Documentul IESBA \u201eReglementare final\u0103 \u2013 revizuiri ale codului privind planificarea fiscal\u0103 \u0219i serviciile conexe\u201d, disponibil \u00een limba rom\u00e2n\u0103"},"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-69e0d283bf2cb\" class=\"fw-col-sm-12 tf-sh-fc3e81a57c68625656d70503da404bb4\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n<div class=\"fw-row\">\n\t<div id=\"column-69e0d283bf85a\" class=\"fw-col-sm-12 tf-sh-c3cd48bda0799c34d9b4b0c6a73e96ae\" >\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-16d10b2194314ea754161404a8ff753e \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p>International Ethics Standards Board (IESBA) a publicat reglementarea final\u0103 referitoare la revizuirile Codului privind planificarea fiscal\u0103 \u0219i serviciile conexe.<\/p>\n<p>Scopul standardelor de planificare fiscal\u0103 de la IESBA este de a oferi un cadru general bazat pe principii \u0219i un reper etic global aplicabil serviciilor \u0219i activit\u0103\u021bilor de planificare fiscal\u0103. Acesta va stabili un punct de referin\u021b\u0103 pentru to\u021bi profesioni\u0219tii contabili, precum \u0219i pentru al\u021bi profesioni\u0219ti din domeniul fiscal, care sunt puternic \u00eencuraja\u021bi s\u0103 utilizeze standardele, atunci c\u00e2nd se ocup\u0103 de planificarea fiscal\u0103, pentru a asigura luarea \u00een considerare corespunz\u0103toare a interesului public, precum \u0219i a poten\u021bialelor consecin\u021be asupra reputa\u021biei, comerciale \u0219i economice mai ample pentru clien\u021bii lor sau organiza\u021biile care \u00eei angajeaz\u0103.<\/p>\n<p>Aceste standarde sunt relevante \u00eendeosebi \u00een contextul intensific\u0103rii controlului public asupra schemelor de evitare a obliga\u021biilor fiscale, care pot afecta credibilitatea \u0219i reputa\u021bia corporativ\u0103 a \u00eentreprinderilor, precum \u0219i riscul unor litigii \u0219i prejudicierea interesului public.<\/p>\n<p>Ca r\u0103spuns la preocup\u0103rile sporite de interes public, obiectivul fundamental al documentului\u00a0<strong><em><a title=\"\" href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/03\/Final-Pronouncement-Tax-Planning-and-Related-Services_RO.pdf\" target=\"_blank\" rel=\"noopener\">Reglementare final\u0103 \u2013 revizuiri ale codului privind planificarea fiscal\u0103 \u0219i serviciile conexe<\/a><\/em><\/strong>\u00a0este acela de a asigura o baz\u0103 etic\u0103 \u0219i credibil\u0103 pentru consilierea cu privire la mecanismele de planificare fiscal\u0103, restabilind astfel \u00eencrederea public\u0103 \u0219i institu\u021bional\u0103 \u00eentr-un subiect care este esen\u021bial pentru contractul social dintre companii \u0219i pia\u021ba care le sus\u021bine.<\/p>\n<p>Documentul \u00een limba rom\u00e2n\u0103 poate fi desc\u0103rcat de pe site-ul CECCAR, sec\u021biunea\u00a0<a href=\"https:\/\/ceccar.ro\/ro\/?page_id=11513\">Publica\u021bii\u00ad \u2013 Organisme interna\u021bionale \u2013 Norme interna\u021bionale si ghiduri.<\/a><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>International Ethics Standards Board (IESBA) a publicat reglementarea final\u0103 referitoare la revizuirile Codului privind planificarea fiscal\u0103 \u0219i serviciile conexe. Scopul standardelor de planificare fiscal\u0103 de la IESBA este de a oferi un cadru general bazat [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":12731,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,17],"tags":[],"class_list":["post-12730","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar","category-articole-ultima-ora"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/12730","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/comments?post=12730"}],"version-history":[{"count":2,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/12730\/revisions"}],"predecessor-version":[{"id":12733,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/12730\/revisions\/12733"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media\/12731"}],"wp:attachment":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media?parent=12730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/categories?post=12730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/tags?post=12730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}