EU law, the BEPS project and the global framework for transparent tax competition
Internationale Perspektive: Ansprüche aus dem EU-Recht
How does the BEPS project affect EU law aspects concerning the exercise of taxing powers by its Member States? To what extent does EU law allow the BEPS project to apply inside the European Union? The author advocates that a stronger fight against base erosion and profit shifting does not per se constitute a problem from the perspective of European Union law, but rather an occasion to achieve an effective exercise of taxing sovereignties in the framework of a transparent competition among States. EU Member States may legitimately go beyond the fight against abusive tax practices, in order to stop the exploitation of cross-border tax disparities. However, the author submits that the compatibility with European Union law has not been satisfactorily addressed in the framework of the BEPS project.
Content
- I. Introduction
- II. Transparent tax competition
- III. The exploitation of tax disparities in a framework of transparent tax competition
- IV. The prohibition of abusive practices and aggressive tax planning
- V. Conclusion
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