The Resource Die Anti-BEPS-Richtlinie als wesentlicher Bestandteil des EU Anti Tax Avoidance Package = The anti-BEPS Directive as an essential part of the EU anti-tax avoidance package

Die Anti-BEPS-Richtlinie als wesentlicher Bestandteil des EU Anti Tax Avoidance Package = The anti-BEPS Directive as an essential part of the EU anti-tax avoidance package

Label
Die Anti-BEPS-Richtlinie als wesentlicher Bestandteil des EU Anti Tax Avoidance Package = The anti-BEPS Directive as an essential part of the EU anti-tax avoidance package
Title
Die Anti-BEPS-Richtlinie als wesentlicher Bestandteil des EU Anti Tax Avoidance Package = The anti-BEPS Directive as an essential part of the EU anti-tax avoidance package
Creator
Subject
Language
eng
Summary
On 1 January 2016, the European Commission published a proposal for a council directive regarding base erosion and profit shifting, with the aim of defending the corporate tax systems of all 28 Member States against aggressive tax planning strategies by multinational firms. In many areas, the draft's content, however, deals with comparable topics addressed in various OECD action points. This article deals with the substantive intersections and differences between the recommendations given by the EU and the OECD
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016),
http://library.link/vocab/creatorName
Kahlenberg, C
Geographic coverage
  • European Union
  • International
Language note
German
http://library.link/vocab/subjectName
  • OECD
  • ATAD
  • EU law
  • anti-avoidance
Label
Die Anti-BEPS-Richtlinie als wesentlicher Bestandteil des EU Anti Tax Avoidance Package = The anti-BEPS Directive as an essential part of the EU anti-tax avoidance package
Instantiates
Publication
Label
Die Anti-BEPS-Richtlinie als wesentlicher Bestandteil des EU Anti Tax Avoidance Package = The anti-BEPS Directive as an essential part of the EU anti-tax avoidance package
Publication

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