A Comparison of the OECD BEPS Actions 2, 3 and 4 and the Corresponding EU Anti-tax Avoidance Measures and Their Compatibility with the EU Fundamental Freedoms
Download or Read eBook A Comparison of the OECD BEPS Actions 2, 3 and 4 and the Corresponding EU Anti-tax Avoidance Measures and Their Compatibility with the EU Fundamental Freedoms PDF written by V. Holmia-Junnila and published by . This book was released on 2016 with total page 70 pages. Available in PDF, EPUB and Kindle.
| Author | : V. Holmia-Junnila |
| Publisher | : |
| Total Pages | : 70 |
| Release | : 2016 |
| ISBN-10 | : OCLC:1004488388 |
| ISBN-13 | : |
| Rating | : 4/5 (88 Downloads) |
Book Synopsis A Comparison of the OECD BEPS Actions 2, 3 and 4 and the Corresponding EU Anti-tax Avoidance Measures and Their Compatibility with the EU Fundamental Freedoms by : V. Holmia-Junnila
Book excerpt: This thesis aims to provide an overview of any material differences between the OECD base erosion and profit shifting (BEPS) Action 2 (neutralising the effects of hybrid mismatch arrangements), Action 3 (designing effective controlled foreign company rules) and Action 4 (limiting base erosion involving interest deductions and other financial payments) on one side and the measures taken by the European Union, in particular articles 4, 7, 8 and 9 of the Anti-Avoidance Directive adopted by the Council on 12 July 2016. The thesis also provides an assessment on the compatibility of these measures with the EU right of free movement.
