The Resource Interpreting European Law in the light of the OECD/G20 base erosion and profit shifting action plan

Interpreting European Law in the light of the OECD/G20 base erosion and profit shifting action plan

Label
Interpreting European Law in the light of the OECD/G20 base erosion and profit shifting action plan
Title
Interpreting European Law in the light of the OECD/G20 base erosion and profit shifting action plan
Creator
Subject
Language
eng
Summary
European law plays a major role in implementing the OECD/G20 BEPS Action Plan. This role influences the interpretation of primary and secondary European law, which the author concludes is not easy to defend as the fiscal purpose of the BEPS actions conflicts with the liberating forces of the European Union's Internal Market
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 4/5 (special issue) ; p. 286-302
http://library.link/vocab/creatorName
Schön, W
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • EU tax law
  • internal market
  • treaty interpretation
  • ECJ case law
  • abuse of law
  • ATAD
  • ATAD 2
Label
Interpreting European Law in the light of the OECD/G20 base erosion and profit shifting action plan
Instantiates
Publication
Label
Interpreting European Law in the light of the OECD/G20 base erosion and profit shifting action plan
Publication

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