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

Publication: Chapter in book/Conference proceedingChapter in edited volume


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.
Original languageEnglish
Title of host publicationReconstructing the treaty network
Editors IFA
Place of PublicationRotterdam
PublisherIFA - International Fiscal Association
Pages53 - 80
Publication statusPublished - 2020

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