Implementation of BEPS in European Union hard law
The Ritsumeikan Economic Review , Volume 67 - Issue 2 p. 85- 118
The Base Erosion and Profit Shifting (BEPS) project of the G20 and the Organisation for Economic Co-operation and Development (OECD) has found a big response in the European Union (EU). Many BEPS measures have been or will be implemented soon in European Union hard law.
This paper focusses on the EU-wide legislative implementation of direct tax measures regarding corporate income taxation and transparency. The other BEPS measures are not discussed.
Furthermore, the paper tries to explain why the BEPS measures have found such a resonance in the EU, making it a front runner in the implementation of these measure.
|The Ritsumeikan Economic Review|
Hemels, S.J.C. (2018). Implementation of BEPS in European Union hard law. The Ritsumeikan Economic Review, 67(2), 85–118. Retrieved from http://hdl.handle.net/1765/110808