The Resource Are the BEPS proposals compatible with EU law? (part 2)

Are the BEPS proposals compatible with EU law? (part 2)

Label
Are the BEPS proposals compatible with EU law? (part 2)
Title
Are the BEPS proposals compatible with EU law? (part 2)
Creator
Subject
Language
eng
Summary
This is the second part of a four-part 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 part considers Actions 2 to 5, which deal with the application of anti-abuse rules and which may therefore potentially hinder cross-border economic activities
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)
  • EU law
  • hybrid financial instrument
  • CFC
  • interest deduction
  • harmful tax competition
  • tax transparency
  • nexus
  • substance requirements
Label
Are the BEPS proposals compatible with EU law? (part 2)
Instantiates
Publication
Label
Are the BEPS proposals compatible with EU law? (part 2)
Publication

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