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Where is EU Law in the OECD BEPS Discussion? · Study

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ArticleWhere is EU Law in the OECD BEPS Discussion?

Eric C.C.M. Kemmeren2014

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Articlebronze2014

Where is EU Law in the OECD BEPS Discussion?

Eric C.C.M. Kemmeren

38 citations·0/0 files stored·EC Tax Review

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Taxation and Legal Issues Corporate Taxation and Avoidance EU Law and Policy Analysis

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2015OECD Base Erosion and Profit Shifting Action 6: The General Anti-Abuse Rule 2015The Compatibility of the OECD/G20 Base Erosion and Profit Shifting Proposals with EU Law 2018Value Creation: A Standard in Search of a Process 2020Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan 2016The Principal Purpose Test under BEPS Action 6: Is the OECD Proposal Compliant with EU Law?2015BEPS Impact on EU Law: Hybrid Payments and Abusive Tax Behaviour 2017Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy 2017Tax Avoidance through Controlled Foreign Companies under European Union Law with Specific Reference to Poland

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Year2014

Typearticle

Published2014-08-01

VenueEC Tax Review

ISSN-L0928-2750

Languageen

Citations38

Files0 public / 0

ShelfTaxation and Legal Issues

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doi10.54648/ecta2014017

openalex_workW1558118098

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