The Resource The impact of European Union law on the possibilities of European Union member states to adapt international tax rules to the business models of multinational enterprises

The impact of European Union law on the possibilities of European Union member states to adapt international tax rules to the business models of multinational enterprises

Label
The impact of European Union law on the possibilities of European Union member states to adapt international tax rules to the business models of multinational enterprises
Title
The impact of European Union law on the possibilities of European Union member states to adapt international tax rules to the business models of multinational enterprises
Creator
Subject
Language
eng
Summary
This contribution examines how the European Union (EU) has responded to the base erosion and profit shifting (BEPS) project and, more specifically, how EU law has been used both to enforce the agenda of the BEPS project and to limit the application thereof. Section 2 discusses how the European Commission (EC) is using EU State aid law to challenge the business models of multinational enterprises (MNEs). Section 3 analyses the EC's Anti-Tax Avoidance Package and its Anti-Tax Avoidance Directive (ATAD). Section 4 examines how EU free movement law may limit the application of certain anti-abuse rules
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016), no. 10 ; p. 746-754
http://library.link/vocab/creatorName
  • Douma, S.C.W
  • Kardachaki, A
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • ATAD
  • BEPS
  • EU law
  • State aid
  • fundamental freedoms
Label
The impact of European Union law on the possibilities of European Union member states to adapt international tax rules to the business models of multinational enterprises
Instantiates
Publication
Label
The impact of European Union law on the possibilities of European Union member states to adapt international tax rules to the business models of multinational enterprises
Publication

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