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European Union - Unilateral Withholding Tax To Counteract Base Erosion and Profit Shifting

Country:
European Union,Germany
Author:
G.M. Obermair; L. Jarass
Issue:
European Taxation, 2015 (Volume 55), No 11
Published:
16 October 2015
This article discusses the authors’ proposal for a withholding tax on all interest and licence fee payments, devised such that it can be implemented unilaterally by individual Member States (such as Germany), as a means of counteracting tax evasion via low-tax regimes, a measure that, in contrast to implementation of the June 2015 Commission proposals, would not require EU unanimity.
 
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