A Comparison Of The Oecd Beps Actions 2 3 And 4 And The Corresponding Eu Anti Tax Avoidance Measures And Their Compatibility With The Eu Fundamental Freedoms
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| Author | : V. Holmia-Junnila |
| Publisher | : |
| Total Pages | : 70 |
| Release | : 2016 |
| Genre | : |
| ISBN | : |
Download A Comparison of the OECD BEPS Actions 2, 3 and 4 and the Corresponding EU Anti-tax Avoidance Measures and Their Compatibility with the EU Fundamental Freedoms Book in PDF, Epub and Kindle
This thesis aims to provide an overview of any material differences between the OECD base erosion and profit shifting (BEPS) Action 2 (neutralising the effects of hybrid mismatch arrangements), Action 3 (designing effective controlled foreign company rules) and Action 4 (limiting base erosion involving interest deductions and other financial payments) on one side and the measures taken by the European Union, in particular articles 4, 7, 8 and 9 of the Anti-Avoidance Directive adopted by the Council on 12 July 2016. The thesis also provides an assessment on the compatibility of these measures with the EU right of free movement.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 82 |
| Release | : 1998-05-19 |
| Genre | : |
| ISBN | : 9264162941 |
Download Harmful Tax Competition An Emerging Global Issue Book in PDF, Epub and Kindle
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 44 |
| Release | : 2013-07-19 |
| Genre | : |
| ISBN | : 9264202714 |
Download Action Plan on Base Erosion and Profit Shifting Book in PDF, Epub and Kindle
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
| Author | : G. Ginevra |
| Publisher | : |
| Total Pages | : |
| Release | : 2017 |
| Genre | : |
| ISBN | : |
Download The EU Anti-Tax Avoidance Directive and the Base Erosion and Profit Shifting (BEPS) Action Plan : Necessity and Adequacy of the Measures at EU Level Book in PDF, Epub and Kindle
The article scrutinizes the recently adopted Directive 2016/1164/EU (also known as the Anti-Tax Avoidance Directive) in the light of Base Erosion and Profit Shifting (BEPS) Actions 2, 3 and 4. After a brief overview of the general policy objectives of the Directive, the analysis is focused on the measures of the Directive that refer explicitly to the content of these actions, namely the interest limitation rule in Article 4, the Controlled Foreign Company (CFC) rules in Articles 7 and 8 and the anti-hybrid mismatch rule in Article 9. In respect to each of these provisions, the article illustrates to which extent they are consistent with the corresponding provisions in the BEPS Action Plan and whether they comply with the initial objects and scope of the Directive. Finally, their compatibility with EU primary law and the jurisprudence of the European Court of Justice is considered.
| Author | : Adolfo J. Martín Jiménez |
| Publisher | : |
| Total Pages | : |
| Release | : 2019 |
| Genre | : |
| ISBN | : 9789087225032 |
Download The External Tax Strategy of the EU in a Post-BEPS Environment Book in PDF, Epub and Kindle
| Author | : Werner Haslehner |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 340 |
| Release | : 2020-06-26 |
| Genre | : Law |
| ISBN | : 178990577X |
Download A Guide to the Anti-Tax Avoidance Directive Book in PDF, Epub and Kindle
This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.
| Author | : Oecd |
| Publisher | : Org. for Economic Cooperation & Development |
| Total Pages | : 100 |
| Release | : 2015-10-20 |
| Genre | : |
| ISBN | : 9789264241374 |
Download OECD/G20 Base Erosion and Profit Shifting Project Mandatory Disclosure Rules, Action 12 - 2015 Final Report Book in PDF, Epub and Kindle
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 12.
| Author | : Pasquale Pistone |
| Publisher | : |
| Total Pages | : |
| Release | : 2018 |
| Genre | : |
| ISBN | : 9789087224479 |
Download The Implementation of Anti-BEPS Rules in the EU Book in PDF, Epub and Kindle
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 91 |
| Release | : 2013-02-12 |
| Genre | : |
| ISBN | : 9264192743 |
Download Addressing Base Erosion and Profit Shifting Book in PDF, Epub and Kindle
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
| Author | : S. Pierrée |
| Publisher | : |
| Total Pages | : |
| Release | : 2018 |
| Genre | : |
| ISBN | : |
Download The European Implementation of the BEPS Project Action 4 and Its Compatibility with EU Law Book in PDF, Epub and Kindle
This article addresses and criticises the European implementation of Action 4 of the Base Erosion and Profit Shifting (BEPS) project of the OECD. The article is divided into four chapters. The first chapter analyses the BEPS project and more specifically its Action 4. The second chapter concerns existing legislation restricting the deductibility of interest expenditure and presents domestic law, European law and treaty law. The third chapter analyses the interest deductibility provision of the Anti-Tax Avoidance Directive (ATAD). The last chapter is focused on the compatibility of interest deductibility limitations with EU law.
