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.
|Titel des Sammelwerks||Reconstructing the treaty network|
|Verlag||IFA - International Fiscal Association|
|Seiten||53 - 78|
|Publikationsstatus||Veröffentlicht - 2020|
|Reihe||IFA Cahiers de droit fiscal international|