BEPS Actions 2, 3 and 4 and the Fundamental Freedoms: Is There a Way Out?

Journal
Author
Benéitez Régil, P.
Country
European Union; International
Published Date
Issue
European Taxation 2016 (Volume 56), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author discusses the extent to which the measures proposed in respect of BEPS Action 2 on hybrid mismatches, Action 3 on CFC provisions and Action 4 on interest and other financial payments are compatible with the fundamental freedoms.