The Compatibility of the OECD/G20 Base Erosion and Profit Shifting Proposals with EU Law
Bulletin for International Taxation, 2015 (Volume 70), No. 1/2
23 Pages Posted: 1 Dec 2015
Date Written: October 5, 2015
Abstract
This article examines the compatibility of the proposals produced in respect of the OECD/G20 Base Erosion and Profiting Shifting Action Plan with EU law. Where relevant, the author also reviews the compatibility of the recent EU measures that address aggressive tax planning.
Suggested Citation: Suggested Citation
HJI Panayi, Christiana, The Compatibility of the OECD/G20 Base Erosion and Profit Shifting Proposals with EU Law (October 5, 2015). Bulletin for International Taxation, 2015 (Volume 70), No. 1/2, Available at SSRN: https://ssrn.com/abstract=2697511
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