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

Christiana HJI Panayi

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

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.

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References

2014Base Erosion and Profit Shifting: A Roadmap for Reform 2014Where is EU Law in the OECD BEPS Discussion?2011Tax Treaty “Neutralization” of Source State Discrimination under the EU Fundamental Freedoms?

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2016The Principal Purpose Test under BEPS Action 6: Is the OECD Proposal Compliant with EU Law?2017Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy

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