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

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/Konferenzband › Beitrag 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.

Originalsprache	Englisch
Titel des Sammelwerks	Reconstructing the treaty network
Herausgeber*innen	IFA
Erscheinungsort	Rotterdam
Verlag	IFA - International Fiscal Association
Seiten	53 - 78
Band	Volume 105
Publikationsstatus	Veröffentlicht - 2020

Publikationsreihe

Reihe	IFA Cahiers de droit fiscal international
Band	105

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Zitat

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title = "EU Report",

abstract = "European Union law overlaps and interacts with both the OECD{\textquoteright}s Base Erosion and Profit Shifting project (BEPS) and its implementation and the member states{\textquoteright} 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{\textquoteright} (mostly) bilateral tax treaties is the subject of this report.",

author = "Georg Kofler and {Garcia Prats}, Alfredo and Werner Haslehner and Volker Heydt and Eric Kemmeren and Joao Nogueira and Pasquale Pistone and {Raventos Calvo}, Stella and {Raingeard de la Bl{\'e}ti{\`e}re}, Emmanuel and Isabelle Richelle and Rupert Shiers and Alexander Rust and Piergiorgio Valente",

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language = "English",

volume = "Volume 105",

series = "IFA Cahiers de droit fiscal international",

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Kofler, G, Garcia Prats, A, Haslehner, W, Heydt, V, Kemmeren, E, Nogueira, J, Pistone, P, Raventos Calvo, S, Raingeard de la Blétière, E, Richelle, I, Shiers, R, Rust, A & Valente, P 2020, EU Report. in IFA (Hrsg.), Reconstructing the treaty network. Bd. Volume 105, IFA - International Fiscal Association, Rotterdam, IFA Cahiers de droit fiscal international, Bd. 105, S. 53 - 78.

TY - CHAP

T1 - EU Report

AU - Kofler, Georg

AU - Garcia Prats, Alfredo

AU - Haslehner, Werner

AU - Heydt, Volker

AU - Kemmeren, Eric

AU - Nogueira, Joao

AU - Pistone, Pasquale

AU - Raventos Calvo, Stella

AU - Raingeard de la Blétière, Emmanuel

AU - Richelle, Isabelle

AU - Shiers, Rupert

AU - Rust, Alexander

AU - Valente, Piergiorgio

PY - 2020

Y1 - 2020

N2 - 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.

AB - 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.

M3 - Chapter in edited volume

VL - Volume 105

T3 - IFA Cahiers de droit fiscal international

SP - 53

EP - 78

BT - Reconstructing the treaty network

A2 - IFA, null

PB - IFA - International Fiscal Association

CY - Rotterdam

ER -