European Union/International - Countering Harmful Tax Practices: BEPS Action 5 and EU Initiatives – Past Progress, Current Status and Prospects
- European Union/International
- H.M. Liebman; W.E.C. Heyvaert; V. Oyen
- European Taxation, 2016 (Volume 56), No 2/3
- 29 January 2016
The authors of this note discuss the interplay between the OECD’s BEPS Action 5, which addresses the detection and coordinated countering of harmful tax practices through a renewed focus on both transparency and substance requirements, and work being undertaken at the EU level to build on the results of the BEPS project.