Implementation of BEPS in European Union hard law

Research output: Contribution to journalArticle

Abstract

The Base Erosion and Profit Shifting (BEPS) project of the G20 and the Organisation for Economic Co-operation and Development (OECD) has found a big response in the European Union (EU). Many BEPS measures have been or will be implemented soon in European Union hard law. This paper focusses on the EU-wide legislative implementation of direct tax measures regarding corporate income taxation and transparency. The other BEPS measures are not discussed. Furthermore, the paper tries to explain why the BEPS measures have found such a resonance in the EU, making it a front runner in the implementation of these measure.

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Research areas and keywords

Subject classification (UKÄ) – MANDATORY

  • Law

Keywords

  • Corporate income tax
Original languageEnglish
Pages (from-to)85-118
Number of pages34
JournalThe Ritsumeikan Economic Review
Volume67
Issue number2
Publication statusPublished - 2018 Jul 31
Publication categoryResearch
Peer-reviewedNo