European Union - BEPS Action 4: Policy Considerations and Implementation Status

• Autores: René Offermans, Steef Huibregtse, Louan Verdoner, Avisha Sood
• Localización: European taxation, ISSN 0014-3138, Vol. 57, Nº. 2-3, 2017, págs. 47-69
• Idioma: inglés
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• Resumen

  • This article addresses BEPS Action 4. The authors provide a historical perspective of the relevant BEPS and EU measures, explain the highlights of BEPS Action 4, discuss the overlap between the different Actions, update readers on country-specific implementation of BEPS Action 4, summarize existing case law in the area, present practical examples dealing with the impact of Action 4 on certain structures and, finally, provide concluding remarks.