The Compatibility of the OECD/G20 Base Erosion and Profit Shifting Proposals with EU Law

Journal
Author
HJI Panayi, C.
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2016 (Volume 70), No. 1/2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.