International - BEPS Actions 2, 3 and 4 and the Fundamental Freedoms: Is There a Way Out?
- European Union,International
- P. Benéitez Régil
- European Taxation, 2016 (Volume 56), No 6
- 23 May 2016
In this article, the author discusses the extent to which the measures proposed in respect of BEPS Action 2 on hybrid mismatches, Action 3 on CFC provisions and Action 4 on interest and other financial payments are compatible with the fundamental freedoms.