The Resource Are the BEPS proposals compatible with EU law? Part 3

Are the BEPS proposals compatible with EU law? Part 3

Label
Are the BEPS proposals compatible with EU law? Part 3
Title
Are the BEPS proposals compatible with EU law? Part 3
Creator
Subject
Language
eng
Summary
This is the third part of a fourpart article examining the compatibility of the proposals produced in respect of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Action Plan with European Union law. This article considers Action 6, which is intended to curb double non-taxation
Citation source
In: Tax planning international review. - London. - Vol. 43 (2016),
http://library.link/vocab/creatorName
HJI Panayi, C
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • ECJ case law
  • double non-taxation
  • substance requirements
  • LoB
  • treaty shopping
  • principal purpose test
Label
Are the BEPS proposals compatible with EU law? Part 3
Instantiates
Publication
Label
Are the BEPS proposals compatible with EU law? Part 3
Publication

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