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

See all articles by Christiana HJI Panayi

Christiana HJI Panayi

Queen Mary University of London, School of Law

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

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

Christiana HJI Panayi (Contact Author)

Queen Mary University of London, School of Law ( email )

67-69 Lincoln’s Inn Fields
London, WC2A 3JB
United Kingdom

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