EU Report

Georg Kofler, Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Joao Nogueira, Pasquale Pistone, Stella Raventos Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Rupert Shiers, Alexander Rust, Piergiorgio Valente

Publikation: Beitrag in Buch/KonferenzbandBeitrag in Sammelwerk

Abstract

European Union law overlaps and interacts with both the OECD’s Base Erosion and Profit Shifting project (BEPS) and its implementation and the member states’ tax treaties between them and with third countries, and there is also an area where all three fields meet. This intersection of EU law, BEPS and member states’ (mostly) bilateral tax treaties is the subject of this report.
OriginalspracheEnglisch
Titel des SammelwerksReconstructing the treaty network
Herausgeber*innen IFA
ErscheinungsortRotterdam
VerlagIFA - International Fiscal Association
Seiten53 - 80
PublikationsstatusVeröffentlicht - 2020

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