Interpreting European Law in the light of the OECD/G20 base erosion and profit shifting action plan
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The work Interpreting European Law in the light of the OECD/G20 base erosion and profit shifting action plan represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Interpreting European Law in the light of the OECD/G20 base erosion and profit shifting action plan
Resource Information
The work Interpreting European Law in the light of the OECD/G20 base erosion and profit shifting action plan represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Interpreting European Law in the light of the OECD/G20 base erosion and profit shifting action plan
- 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
- Geographic coverage
-
- European Union
- International
- Language note
- English
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Context of Interpreting European Law in the light of the OECD/G20 base erosion and profit shifting action planWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/uydWl0p1n9g/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/uydWl0p1n9g/">Interpreting European Law in the light of the OECD/G20 base erosion and profit shifting action plan</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
