The Resource Action 6 : are the anti-abuse rules EU compatible?

Action 6 : are the anti-abuse rules EU compatible?

Label
Action 6 : are the anti-abuse rules EU compatible?
Title
Action 6 : are the anti-abuse rules EU compatible?
Creator
Subject
Language
eng
Summary
This article discusses the EU compatibility of the proposed anti-abuse rules in the Final Report on Action 6 of the OECD's base erosion and profit shifting (BEPS) Project, which are also included in the Multilateral Instrument (MLI). Based on the European Court of Justice's approach to determining the compatibility of a national measure with the fundamental freedoms, the authors' legal analysis indicates that the provisions are contrary to the freedom of establishment and the free movement of capital
Citation source
In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 8 ; p. 323-333
http://library.link/vocab/creatorName
  • Nørgård Pedersen, K
  • Schultz, S. (Sandra)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • MLI
  • LoB
  • principal purpose test
  • fundamental freedoms
Label
Action 6 : are the anti-abuse rules EU compatible?
Instantiates
Publication
Label
Action 6 : are the anti-abuse rules EU compatible?
Publication

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