European Union - Unilateral Withholding Tax To Counteract Base Erosion and Profit Shifting
- European Union,Germany
- G.M. Obermair; L. Jarass
- European Taxation, 2015 (Volume 55), No 11
- 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.