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Implementation of BEPS in European Union hard law

Hemels, Sigrid LU (2018) In The Ritsumeikan Economic Review 67(2). p.85-118
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.
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
Corporate income tax
in
The Ritsumeikan Economic Review
volume
67
issue
2
pages
34 pages
ISSN
0288-0180
language
English
LU publication?
yes
id
aa7c71dc-e6d0-49ac-9918-daa400f7fafd
alternative location
http://ritsumeikeizai.koj.jp/koj_pdfs/67205.pdf
date added to LUP
2018-10-09 17:44:29
date last changed
2018-11-21 21:42:16
@article{aa7c71dc-e6d0-49ac-9918-daa400f7fafd,
  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.},
  author       = {Hemels, Sigrid},
  issn         = {0288-0180},
  language     = {eng},
  month        = {07},
  number       = {2},
  pages        = {85--118},
  series       = {The Ritsumeikan Economic Review},
  title        = {Implementation of BEPS in European Union hard law},
  url          = {http://ritsumeikeizai.koj.jp/koj_pdfs/67205.pdf},
  volume       = {67},
  year         = {2018},
}